{"data":{"id":"us-tx/tex.-tax-code-23.22","jurisdiction":"us-tx","citation":"Tex. Tax Code § 23.22","heading":"LAND USE OF WHICH IS RESTRICTED BY GOVERNMENTAL ENTITY.","body":"In appraising land the use of which is subject to a restriction that is imposed by a governmental entity and to which the owner of the land has not consented, including a restriction to preserve wildlife habitat, the chief appraiser shall consider the effect of the restriction on the value of the property.\nAdded by Acts 1997, 75th Leg., ch. 1039, Sec. 23, eff. Jan. 1, 1998. Renumbered from Sec. 23.21 by Acts 1999, 76th Leg., ch. 62, Sec. 16.05, eff. Sept. 1, 1999.","path":["TAX CODE","TITLE 1. PROPERTY TAX CODE","SUBTITLE D. APPRAISAL AND ASSESSMENT","CHAPTER 23. APPRAISAL METHODS AND PROCEDURES","SUBCHAPTER B. SPECIAL APPRAISAL PROVISIONS"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.23.htm#23.22","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"8c9a94961d88e7a6824cdd6c47f84590914226d3495fc0562fd8ed28510ebce5","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-23.215","next":"us-tx/tex.-tax-code-23.23"},"notice":"GroundRules: Original legal text. Not legal advice."}