State of Texas – Fiscal Management

Manual of Accounts

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Revenue Object 3342 – Land Lease – Submerged Land to Navigation Districts
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Legal Citations:
Revenue Type: Cash — Natural Resources
Origin Date: 1909 by the 31st Leg.
Issue Date:
Revised Date: 2014-08-27

Description


The School Land Board (General Land Office) may lease submerged or partially submerged coastal state land to navigation districts. The land may be leased only for the promotion of navigation which includes:

  • marine commerce;
  • port development;
  • channel construction and maintenance;
  • commercial and sport fishing;
  • recreational boating;
  • industrial site locations;
  • transportation, shipping and storage facilities; and
  • pollution abatement facilities.

Does not include residential development.



Due Date


At time of application.



Collecting Agencies




Deposit Funds


  • Credit of the appropriate fund or account.



Notes




USAS Values


Appropriation Year 26
USAS Title LAND LEASE
Receipt Category 08 – Natural Resources
Receipt Type 80 – Land Income
Object Group 30 – Revenues
USAS Status A
Rev/Exp Category 04 – LAND INCOME



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