Tex. Tax Code § 23.522 — TEMPORARY CESSATION OF AGRICULTURAL USE DURING DROUGHT

The eligibility of land for appraisal under this subchapter does not end because the land ceases to be devoted principally to agricultural use to the degree of intensity generally accepted in the area if: (1) a drought declared by the governor creates an agricultural necessity to extend the normal time the land remains out of agricultural production; and (2) the owner of the land intends that the use of the land in that manner and to that degree of intensity be resumed when the declared drought ceases. Added by Acts 2009, 81st Leg., R.S., Ch. 1211 (S.B. 771 ), Sec. 3, eff. January 1, 2010.