Tex. Local Gov't Code Section 216.011
Tax Appraisal of Property with Nonconforming Sign

For each nonconforming sign, the board shall file with the appropriate property tax appraisal office the board’s compensable costs value appraisal of the sign. The appraisal office shall consider the board’s appraisal when the office, for property tax purposes, determines the appraised value of the real property to which the sign is attached.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.
Sec. 216.012. SPECIAL PROVISIONS FOR SIGNS UNDER SIGN ORDINANCE IN EFFECT ON JUNE 1, 1985. (a) This section applies to compensation for the required relocation, reconstruction, or removal of a sign under a municipal ordinance in effect on June 1, 1985, that provided for compensation to the sign owner under an amortization plan.

(b)

For a nonconforming sign erected after September 1, 1985, or for a sign in place on that date that later is made nonconforming by an extension of or strengthening of an ordinance that was in effect on June 1, 1985, and that provided an amortization plan, the amortization period is the entire useful life of the sign. If it has not already done so, the board shall determine the entire useful life of signs by type or category, such as mono-pole signs, metal signs, and wood signs. The useful life may not be solely determined by the natural life expectancy of a sign.

(c)

Compensation for the relocation, reconstruction, or removal of a sign that, on September 1, 1985, was not in compliance with the sign ordinance shall be made in accordance with the applicable procedures of Section 6, Chapter 221, Acts of the 69th Legislature, Regular Session, 1985 (Article 1015o, Vernon’s Texas Civil Statutes), and that law is continued in effect for this purpose.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.

Source: Section 216.011 — Tax Appraisal of Property with Nonconforming Sign, https://statutes.­capitol.­texas.­gov/Docs/LG/htm/LG.­216.­htm#216.­011 (accessed Jun. 5, 2024).

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§ 216.011’s source at texas​.gov