Texas Administrative Code
Title 34 - PUBLIC FINANCE
Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS
Chapter 9 - PROPERTY TAX ADMINISTRATION
Subchapter H - TAX RECORD REQUIREMENTS
Section 9.3012 - Open-Space Land Valuation; Agricultural Use Valuation; Timber Use Valuation; Recreational, Park, and Scenic Land Valuation; and Public Access Airport Property Lists
Current through Reg. 50, No. 13; March 28, 2025
(a) All appraisal district offices appraising property for purposes of ad valorem taxation shall develop and tax offices collecting ad valorem taxes shall maintain open-space land valuation; agricultural-use valuation; timber-use valuation; recreational, park, and scenic land valuation; and public access airport property lists. These lists shall be made available to the public.
(b) These five lists, categorized by the type of valuation granted, shall contain the following items of information for each 12-month period beginning June 1:
(c) Any information required by these sections may be maintained in electronic data processing records rather than in physical documents.
(d) No provisions in these sections are to be construed as prohibiting the consolidation of lists.
(e) Offices failing to establish open-space land valuation; agricultural use valuation; timber use valuation; recreational, park, and scenic land valuation; and public access airport property lists as required in this section may be judged to be in compliance upon a showing to the board that such lists substantially equivalent to that have been established.