Riess v. Appraisal District of Williamson County

SHANNON, Chief Justice.

This appeal involves the construction and application of Tex.Prop.Tax Code Ann. § 23.51 et seq. (1982 & Supp.1987), which, in general, establishes a standard of appraisal for ad valorem tax purposes, other than fair market value, for land designated “open-space.”

Appellant Robert W. Riess filed an application with the Williamson County Appraisal District for an open-space valuation of his 9.66 acre tract of land for the 1984 tax year. The Appraisal District denied Riess' application for the reason that his “land is not used to the degree of intensity generally accepted…