Tex. Codes » Tax Code · TITLE 1. PROPERTY TAX CODE · SUBTITLE D. APPRAISAL AND ASSESSMENT · CHAPTER 23. APPRAISAL METHODS AND PROCEDURES
Texas Codes

Tex. Tax Code § 23.81 (2026)

Definitions

✓ current as of May 2026
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Sec. 23.81. DEFINITIONS. In this subchapter:

(1) "Recreational, park, or scenic use" means use for individual or group sporting activities, for park or camping activities, for development of historical, archaeological, or scientific sites, or for the conservation and preservation of scenic areas.

(2) "Deed restriction" means a valid and enforceable provision that limits the use of land and that is included in a written instrument filed and recorded in the deed records of the county in which the land is located.

Added by Acts 1981, 67th Leg., 1st C.S., p. 149, ch. 13, Sec. 79, eff. Jan. 1, 1982.

Notes of Decisions
Cited in 2 cases, 1997–2019 · leading case: Brazos Elec. Power Coop., Inc. v. Texas Comm'n on Env't Quality & Richard A. Hyde, Exec. Dir. of the Texas Comm'n on Env't Quality, 576 S.W.3d 374 (Tex. 2019).
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Brazos Elec. Power Coop., Inc. v. Texas Comm'n on Env't Quality & Richard A. Hyde, Exec. Dir. of the Texas Comm'n on Env't Quality, 576 S.W.3d 374 (Tex. 2019). “…of historical, archaeological, or scientific sites, or for the conservation and preservation of scenic areas." Tex. Tax Code § 23.81(1).”
Tex-Air Helicopters, Inc. v. Appraisal Review Bd. of Galveston Cnty., 940 S.W.2d 299 (Tex. App. 1997). “In Tarrant, the tax authorities argued that subchapter F of Chapter 23 of the Tax Code, the “Greenbelt Act” Tex. Tax Code Ann. § 23.81 -.87 (Vernon 1992 & Supp.”
Tex. Tax Code § 23.81(1): 1 case
Brazos Elec. Power Coop., Inc. v. Texas Comm'n on Env't Quality & Richard A. Hyde, Exec. Dir. of the Texas Comm'n on Env't Quality, 576 S.W.3d 374 (Tex. 2019). “…of historical, archaeological, or scientific sites, or for the conservation and preservation of scenic areas." Tex. Tax Code § 23.81(1).”
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