Tax Code § 23.425

Sec. 23.425. ELIGIBILITY OF LAND USED FOR GROWING FLORIST ITEMS IN CERTAIN COUNTIES. (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. Added by Acts 2001, 77th Leg., ch. 365, Sec. 1, eff. Jan. 1, 2002.