Bill Text: TX HB1247 | 2019-2020 | 86th Legislature | Introduced

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Bill Title: Relating to liability for the additional tax imposed on land appraised for ad valorem tax purposes as agricultural land if the use of the land changes as a result of a condemnation.

Spectrum: Partisan Bill (Republican 5-0)

Status: (Introduced - Dead) 2019-02-26 - Referred to Land & Resource Management [HB1247 Detail]

Download: Texas-2019-HB1247-Introduced.html

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86R2964 LHC-D
By: Ashby H.B. No. 1247

A BILL TO BE ENTITLED
AN ACT
relating to liability for the additional tax imposed on land
appraised for ad valorem tax purposes as agricultural land if the
use of the land changes as a result of a condemnation.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 23.46, Tax Code, is amended by adding
Subsection (g) to read as follows:
(g) If the additional taxes are due because the land has
been diverted to a nonagricultural use as a result of a
condemnation, the additional taxes and interest imposed by this
section are the personal obligation of the condemning entity and
not the property owner from whom the property was taken.
SECTION 2. The change in law made by this Act applies only
to a change of use of land that occurs on or after the effective date
of this Act. A change of use of land that occurred before the
effective date of this Act is governed by the law in effect when the
change of use occurred, and the former law is continued in effect
for that purpose.
SECTION 3. This Act takes effect September 1, 2019.