{"data":{"id":"us-tx/tex.-tax-code-23.525","jurisdiction":"us-tx","citation":"Tex. Tax Code § 23.525","heading":"OIL AND GAS OPERATIONS ON LAND.","body":"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.\nAdded by Acts 2017, 85th Leg., R.S., Ch. 365 (H.B. 3198), Sec. 1, eff. September 1, 2017.\nRedesignated 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.","path":["TAX CODE","TITLE 1. PROPERTY TAX CODE","SUBTITLE D. APPRAISAL AND ASSESSMENT","CHAPTER 23. APPRAISAL METHODS AND PROCEDURES","SUBCHAPTER D. APPRAISAL OF AGRICULTURAL LAND"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.23.htm#23.525","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"3c2dd230a26c5f1edbb561a64695f1132a3db27fabd9e8bc73d6e5f8e484ff43","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-23.524","next":"us-tx/tex.-tax-code-23.526"},"notice":"GroundRules: Original legal text. Not legal advice."}