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Guidelines for the Appraisal of Recreational, Park, & Scenic Land
Adopted by the State Property Tax Board in 1982
(PDF file, 1.8 MB)

Guidelines, adopted by the former State Property Tax Board in July 1982 (that board was merged into the Comptroller's office in 1991), that explain the requirements for the appraisal of deed restricted land used for recreational, park, and scenic use, as provided by Tax Code Chapter 23, Subchapter F. The application for this special use appraisal is Form 50-168, Application for Appraisal of Restricted Land (Recreation, Park or Scenic Land Use).


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