Bill Text: TX HB3198 | 2017-2018 | 85th Legislature | Enrolled
Bill Title: Relating to the eligibility of land to continue to be appraised for ad valorem tax purposes as qualified open-space land if the land begins to be used for oil and gas operations.
Sponsorship: Partisan Bill (Republican 2)
Status: (Passed) 2017-06-01 - Effective on 9/1/17 [HB3198 Detail]
Download: Texas-2017-HB3198-Enrolled.html
| H.B. No. 3198 | ||
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| relating to the eligibility of land to continue to be appraised for | ||
| ad valorem tax purposes as qualified open-space land if the land | ||
| begins to be used for oil and gas operations. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Subchapter D, Chapter 23, Tax Code, is amended by | ||
| adding Section 23.524 to read as follows: | ||
| Sec. 23.524. OIL AND GAS OPERATIONS ON LAND. The | ||
| eligibility of land for appraisal under this subchapter does not | ||
| end because a lessee under an oil and gas lease begins conducting | ||
| oil and gas operations over which the Railroad Commission of Texas | ||
| has jurisdiction on the land if the portion of the land on which oil | ||
| and gas operations are not being conducted otherwise continues to | ||
| qualify for appraisal under this subchapter. | ||
| SECTION 2. The change in law made by this Act does not | ||
| affect an additional tax imposed as a result of a change of use of | ||
| land appraised under Subchapter D, Chapter 23, Tax Code, that | ||
| occurred before the effective date of this Act. | ||
| SECTION 3. This Act takes effect September 1, 2017. | ||
| ______________________________ | ______________________________ | |
| President of the Senate | Speaker of the House | |
| I certify that H.B. No. 3198 was passed by the House on May 9, | ||
| 2017, by the following vote: Yeas 145, Nays 0, 2 present, not | ||
| voting; and that the House concurred in Senate amendments to H.B. | ||
| No. 3198 on May 24, 2017, by the following vote: Yeas 142, Nays 0, | ||
| 2 present, not voting. | ||
| ______________________________ | ||
| Chief Clerk of the House | ||
| I certify that H.B. No. 3198 was passed by the Senate, with | ||
| amendments, on May 22, 2017, by the following vote: Yeas 28, Nays | ||
| 3. | ||
| ______________________________ | ||
| Secretary of the Senate | ||
| APPROVED: __________________ | ||
| Date | ||
| __________________ | ||
| Governor | ||
