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 January 2017.
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. [The
State Property Tax Board adopts by reference the Manual for the Appraisal
of Agricultural Land, as amended December 13, 1989, the amendments
to be effective on January 13, 1990. This document is published by
and available from the State Property Tax Board, 4301 Westbank Drive,
Austin, Texas 78746-6565.]
The agency certifies that legal counsel has reviewed
the proposal and found it to be within the state agency's legal authority
to adopt.
Filed with the Office
of the Secretary of State on March 20, 2017
TRD-201701177 Lita Gonzalez
General Counsel
Comptroller of Public Accounts
Earliest possible date of adoption: April 30, 2017
For further information, please call: (512) 475-0387
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