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Tex. Tax Code § 23.9808

OIL AND GAS OPERATIONS ON LAND

Texas · Texas Tax Code · Status: effective

Energy & Utilities
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Tex. Tax Code § 23.9808, OIL AND GAS OPERATIONS ON LAND, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/574199
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The eligibility of land for appraisal under this subchapter does not end because a lessee under an oil and gas lease begins conducting oil and gas operations over which the Railroad Commission of Texas has jurisdiction on the land if the portion of the land on which oil and gas operations are not being conducted otherwise continues to qualify for appraisal under this subchapter.