Texas · Through 89th 2nd Called Legislative Session, 2025

Tex. Tax Code § 23.525: OIL AND GAS OPERATIONS ON LAND.

Where this section sits in the code

TAX CODE
TITLE 1. PROPERTY TAX CODE
SUBTITLE D. APPRAISAL AND ASSESSMENT
CHAPTER 23. APPRAISAL METHODS AND PROCEDURES
SUBCHAPTER D. APPRAISAL OF AGRICULTURAL 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 2017, 85th Leg., R.S., Ch. 365 (H.B. 3198), Sec. 1, eff. September 1, 2017.

Redesignated from Tax Code, Section 23.524 by Acts 2019, 86th Leg., R.S., Ch. 467 (H.B. 4170), Sec. 21.001(43), eff. September 1, 2019.

Collected 2026-08-27T01:47:41Z. Source file · JSON

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