Principle Criteria
Free Enterprise
Property Rights
Personal Responsibility
Limited Government
Individual Liberty
Digest
SB 1412 allows late applications for ad valorem tax appraisal of land as qualified timberland following the owner's death. If the land was appraised under this category the previous year and the new application is filed by a surviving spouse, child, or estate administrator before the tax delinquency date, the chief appraiser must accept it. The bill also waives penalties for late applications in these circumstances​.
Author (1)
Robert Nichols
Contact the Author
Sen. Robert Nichols
Capitol Phone:
(512) 463-0103
Capitol Office:
EXT E1.704
E-Mail:
