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A BILL TO BE ENTITLED
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AN ACT
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relating to liability for interest if land appraised for ad valorem |
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tax purposes as agricultural or open-space land is sold or diverted |
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to a different use. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 23.46, Tax Code, is amended by adding |
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Subsection (c-1) to read as follows: |
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(c-1) This subsection applies to a sale or diversion to a |
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nonagricultural use of land designated for agricultural use under |
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this subchapter if the sale or diversion to a nonagricultural use |
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occurs on or after September 1, 2011, and before January 1, 2022, |
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and the sale or diversion of use results in the imposition of |
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additional taxes under this section. Notwithstanding Subsection |
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(c), interest does not become due under that subsection on |
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additional taxes that become due under that subsection, and the tax |
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bill for those taxes may not include any amount of that interest. A |
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reference in this subchapter to additional taxes and interest on |
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the taxes imposed by Subsection (c) shall be treated as a reference |
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solely to the additional taxes. This subsection does not affect |
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liability for interest that becomes due on the additional taxes if |
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those taxes become delinquent. This subsection expires January 1, |
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2024. |
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SECTION 2. Section 23.55, Tax Code, is amended by adding |
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Subsection (a-1) to read as follows: |
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(a-1) This subsection applies to a change in use of land |
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that has been appraised as provided by this subchapter if the change |
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in use occurs on or after September 1, 2011, and before January 1, |
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2022, and the change in use results in the imposition of additional |
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taxes under this section. Notwithstanding Subsection (a), interest |
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does not become due under that subsection on additional taxes that |
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become due under that subsection, and the tax bill for those taxes |
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may not include any amount of that interest. A reference in this |
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subchapter to additional taxes and interest on the taxes imposed |
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under this section shall be treated as a reference solely to the |
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additional taxes. This subsection does not affect liability for |
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interest that becomes due under Subsection (e) on the additional |
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taxes if those taxes become delinquent. This subsection expires |
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January 1, 2024. |
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SECTION 3. This Act takes effect September 1, 2011. |