Sec. 23.765. OIL AND GAS OPERATIONS ON LAND. The eligibility of land for appraisal under this subchapter does not end because a lessee under an oil and gas lease begins conducting oil and gas operations over which the Railroad Commission of Texas has jurisdiction on the land if the portion of the land on which oil and gas operations are not being conducted otherwise continues to qualify for appraisal under this subchapter.
Added by Acts 2019, 86th Leg., R.S., Ch. 43 (H.B. 1409), Sec. 2, eff. September 1, 2019.
Structure Texas Statutes
Subtitle D - Appraisal and Assessment
Chapter 23 - Appraisal Methods and Procedures
Subchapter E. Appraisal of Timber Land
Section 23.72. Qualification for Productivity Appraisal
Section 23.73. Appraisal of Qualified Timber Land
Section 23.74. Capitalization Rate
Section 23.751. Late Application for Appraisal as Timber Land
Section 23.76. Change of Use of Land
Section 23.765. Oil and Gas Operations on Land
Section 23.77. Land Ineligible for Appraisal as Timber Land