Bill Text: TX HB3198 | 2017-2018 | 85th Legislature | Enrolled

Texas House Bill 3198 (Prior Session Legislation)

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.

Spectrum: Partisan Bill (Republican 2-0)

Status: (Passed) 2017-06-01 - Effective on 9/1/17 [HB3198 Detail]

Download: Texas-2017-HB3198-Enrolled.html



	H.B. No. 3198




	AN ACT
	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