Texas Tax Code

Sec. § 23.9801

In this subchapter:


“Aesthetic management zone” means timber land on which timber harvesting is restricted for aesthetic or conservation purposes, including:


maintaining standing timber adjacent to public rights-of-way, including highways and roads; and


preserving an area in a forest, as defined by Section 152.003 (Definitions), Natural Resources Code, that is designated by the director of the Texas Forest Service as special or unique because of the area’s natural beauty, topography, or historical significance.


“Critical wildlife habitat zone” means timber land on which the timber harvesting is restricted so as to provide at least three of the following benefits for the protection of an animal or plant that is listed as endangered or threatened under the Endangered Species Act of 1973 (16 U.S.C. Section 1531 et seq.) and its subsequent amendments or as endangered under Section 68.002 (Endangered Species), Parks and Wildlife Code:


habitat control;


erosion control;


predator control;


providing supplemental supplies of water;


providing supplemental supplies of food;


providing shelters; and


making of census counts to determine population.


“Management plan” means a plan that uses forestry best management practices consistent with the agricultural and silvicultural nonpoint source pollution management program administered by the State Soil and Water Conservation Board under Section 201.026 (Nonpoint Source Pollution), Agriculture Code.


“Regenerate” means to replant or manage natural regeneration.


“Streamside management zone” means timber land on which timber harvesting is restricted in accordance with a management plan to:


protect water quality; or


preserve a waterway, including a lake, river, stream, or creek.


“Qualified restricted-use timber land” means land that qualifies for appraisal as provided by this subchapter.
Added by Acts 1999, 76th Leg., ch. 631, Sec. 5, eff. Jan. 1, 2000.

Last accessed
Jun. 7, 2021