{"data":{"id":"us-tx/tex.-tax-code-23.03","jurisdiction":"us-tx","citation":"Tex. Tax Code § 23.03","heading":"COMPILATION OF LARGE PROPERTIES AND PROPERTIES SUBJECT TO LIMITATION ON APPRAISED OR TAXABLE VALUE.","body":"Each year the chief appraiser shall compile and send to the Texas Economic Development and Tourism Office a list of properties in the appraisal district that in that tax year:\n(1) have a market value of $100 million or more;\n(2) are subject to a limitation on appraised value under former Subchapter B or C, Chapter 313; or\n(3) are subject to a limitation on taxable value under Subchapter T, Chapter 403, Government Code.\nAdded by Acts 2001, 77th Leg., ch. 1505, Sec. 2, eff. Jan. 1, 2002.\nAmended by:\nActs 2023, 88th Leg., R.S., Ch. 377 (H.B. 5), Sec. 5, eff. January 1, 2024.","path":["TAX CODE","TITLE 1. PROPERTY TAX CODE","SUBTITLE D. APPRAISAL AND ASSESSMENT","CHAPTER 23. APPRAISAL METHODS AND PROCEDURES","SUBCHAPTER A. APPRAISALS GENERALLY"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.23.htm#23.03","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"bd55da199a7677879afe5997cb6ad3e20e8bf4c4f7de143cb286decd1d4b0933","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-23.014","next":"us-tx/tex.-tax-code-23.11"},"notice":"GroundRules: Original legal text. Not legal advice."}