Tex. Tax Code § 23.425
ELIGIBILITY OF LAND USED FOR GROWING FLORIST ITEMS IN CERTAIN COUNTIES
Texas · Texas Tax Code · Status: effective
Cite this
- Citation
- Tex. Tax Code § 23.425, ELIGIBILITY OF LAND USED FOR GROWING FLORIST ITEMS IN CERTAIN COUNTIES, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/574135
- Permanent ID
ys:prov:574135@1- SHA-256
2de5c2997aeb3485f6f16eaddb4ecce9191a1aace70614b3efc4c147796e36a5
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
(a) This section applies only to land:
(1) that is located in a county with a population of 35,000 or less; and
(2) on which a greenhouse for growing florist items solely for wholesale purposes is located.
(b) A person who owns land described by Subsection (a) is entitled to have the land designated for agricultural use under this subchapter if the land otherwise qualifies for the designation under Section 23.42 and the person who owns the land is not using it in conjunction with or contiguous to land being used to conduct retail sales of florist items. For purposes of Section 23.41, a greenhouse described by Subsection (a)(2) is an appurtenance to the land.
(c) In this section:
(1) "Florist item" has the meaning assigned by Section 71.041, Agriculture Code.
(2) "Greenhouse" means a building or permanent structure that is enclosed with a nonporous covering and is designed or constructed for growing plants in a protected or climate-controlled environment.