Texas Administrative Code
|TITLE 34||PUBLIC FINANCE|
|PART 1||COMPTROLLER OF PUBLIC ACCOUNTS|
|CHAPTER 9||PROPERTY TAX ADMINISTRATION|
|SUBCHAPTER I||VALUATION PROCEDURES|
|RULE §9.4001||Valuation of Open-Space and Agricultural Lands|
Adoption of the "Manual for the Appraisal of Agricultural Land." This manual specifies the methods to apply and the procedures to use in qualifying and appraising land used for agriculture and open-space land under Tax Code, Chapter 23, Subchapters C and D. Appraisal districts are required to use this manual in qualifying and appraising open-space land. The Comptroller of Public Accounts adopts by reference the Manual for the Appraisal of Agricultural Land dated November 2018. The manual is accessible on the Property Tax Assistance Division website. Copies of the manual can be obtained from the Comptroller of Public Accounts, Property Tax Assistance Division, P.O. Box 13528, Austin, Texas 78711-3528. Copies also may be requested by calling our toll-free number 1-800-252-9121. In Austin, call (512) 305-9999.
|Source Note: The provisions of this §9.4001 adopted to be effective April 30, 1980, 5 TexReg 1491; amended to be effective February 10, 1982, 7 TexReg 359; amended to be effective March 27, 1982, 7 TexReg 1059; amended to be effective April 26, 1983, 8 TexReg 1218; amended to be effective January 21, 1986, 11 TexReg 93; amended to be effective April 19, 1988, 13 TexReg 1611; amended to be effective February 21, 1990, 15 TexReg 658; transferred effective November 26, 1991, as published in the Texas Register September 18, 1992, 17 TexReg 6481; amended to be effective August 15, 2017, 42 TexReg 3981; amended to be effective May 22, 2019, 44 TexReg2463|