34 Tex. Admin. Code § 9.4011

Current through Reg. 49, No. 50; December 13, 2024
Section 9.4011 - Appraisal of Timberlands

Adoption of the Manual for the Appraisal of Timberland. This manual sets out both the eligibility requirements for timberland to qualify for productivity appraisal and the methodology for appraising qualified timberland and restricted use timberland. Appraisal districts are required by law to follow the procedures and methodology set out in this manual. The Comptroller of Public Accounts adopts by reference the Manual for the Appraisal of Timberland dated October 2024. Copies of this manual can be obtained from the Comptroller of Public Accounts, Property Tax Assistance Division, P.O. Box 13528, Austin, Texas 78711-3528 or from the Property Tax Assistance Division website. Copies may also be requested by calling our toll-free number 1-800-252-9121. In Austin, call (512) 305-9999. From a Telecommunications Device for the Deaf (TDD), call 1-800-248-4099, toll free. In Austin, the local TDD number is (512) 463-4621. This manual and those that have been superseded are available from the Comptroller's office as well as the State Archives.

34 Tex. Admin. Code § 9.4011

The provisions of this §9.4011 adopted to be effective May 9, 1983, 8 TexReg 1410; transferred effective November 26, 1991, as published in the Texas Register September 18, 1992, 17 TexReg 6481; amended to be effective August 6, 1996, 21 TexReg 7046; amended to be effective May 3, 2004, 29 TexReg 4229; Amended by Texas Register, Volume 45, Number 43, October 23, 2020, TexReg 7608, eff. 10/27/2020; Amended by Texas Register, Volume 47, Number 43, October 28, 2022, TexReg 7287, eff. 10/31/2022; Amended by Texas Register, Volume 49, Number 48, November 29, 2024, TexReg 9767, eff. 12/2/2024