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

✓ laws through the 89th Legislature (2025)
Find cases: SyfertCases citing this section TX-LEGstatutes.capitol.texas.gov Justiaon Justia CornellLII Search CasesGoogle Scholar

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, 576 S.W.3d 374 (Tex. 2019).
Sort: Relevance Newest Treatment
Brazos Elec. Power Coop., Inc. v. Texas Comm'n on Env't Quality & Richard A. Hyde, 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.—Houston [14th Dist.] 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, 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).”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.