Waiver
of Special Appraisal (WSA)
Texas Tax Code § 23.20
Section 23.20 – Waiver of Special Appraisal - can refer
to
(b) A waiver of the right to special appraisal provided by Section 23.12 may be submitted at any time. A waiver of the right to special appraisal provided by Subchapter C, D, E, F, or G may be submitted with an application for appraisal under that subchapter or at any other time. A property owner who has waived special appraisal under this section as to one or more taxing units may make additional waivers under this section as to other taxing units in which the property is located.
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Builders Inventory (BI)Texas Tax Code 23.12
Section 23.12-INVENTORY - (a) Except as provided by Sections 23.121,23.1241, and 23.127, the market value of inventory is the price for which it would sell as a unit to a purchaser who would continue the business. An inventory shall include residential real property which has never been occupied as a residence and is held for sale in the ordinary course of a trade or business, provided that the residential real property remains unoccupied, is not leased or rented, and produces no income.
Builders Inventory refers to inventory that was in the hands of the developer/builder as of January 1st.