Note: Included opinions are from August 1, 2024, through August 31, 2024.
KP-0473 (Land Value): Local Government Code chapter 212, subchapter H, establishes a statutory framework related to multifamily, hotel, or motel development in certain large municipalities. Under this framework, a municipality may require a portion of a landowner’s property to be dedicated for parkland use, impose a parkland dedication fee, or both require the dedication and impose the fee. Within subchapter H, subsection 212.209(c) requires appraisal districts in which a municipality is wholly or partly located to calculate the “average land value for each area or portion of an area.” The “land value” refers to the total “market value” of land within each municipally designated suburban area, urban area, or central business district area located wholly or partially within the appraisal district. A court would likely conclude that the “average land value” is obtained by dividing the land value in each partial or whole area within the district by the total acres within the same area.