Opinion No.

Honorable Stan Schlueter Chairman Ways and Means Committee Texas House of Representatives P.O. Box 2910 Austin, Texas 78769

Re: Assessment of additional tax under section 23.55 of the Property Tax Code, relating to valuation of land used for agricultural purposes

Dear Representative Schlueter:

You inform us that, between 1980 and 1983, a taxpayer's real property was qualified and appraised as "open-space" land pursuant to the provisions of article VIII, section 1-d-1, of the Texas Constitution and subchapter D of chapter 23 of the Tax Code. In 1983, the appraisal district adopted a different…