5/27/11
Today, Texas Attorney General Opinion No. GA--0861 (2011) was issued on "Requirements for real property to qualify as an 'ecological laboratory' under section 23.51, Tax Code."

The Summary to the Opinion stated,

"Nothing in the Tax Code suggests that a chief appraiser is required to rely upon a university ecological laboratory research plan and related annual report to qualify land as an ecological laboratory under Tax Code section 23.51. However, nothing in the Tax Code prohibits the chief appraiser from relying on these materials to make his determination. The chief appraiser must evaluate the claimant's application and any additional relevant information to determine whether the designation will apply in a specific instance."

To read the opinion, click on the link below.

https://www.oag.state.tx.us/opinions/opinions/50abbott/op/2011/htm/ga-0861.htm