Estimated water depletion allowance for irrigated farms on the Texas High Plains
1980
Lacewell, R.D. | Hardin, D.C. | McGrann, J. | Griffin, S.
Extract: In 1979, the Texas Legislature passed a law which permitted agricultural land to be assessed on its productive value rather than the market value for school tax purposes. The law included a requirement that land irrigated from an exhaustible aquifer would include a water depletion allowance. This report indicates a per acre water depletion allowance estimated for four regions by furrow and sprinkler distribution systems on the Texas High Plains.
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