Bill Text: TX HB3198 | 2017-2018 | 85th Legislature | Introduced
NOTE: There are more recent revisions of this legislation. Read Latest Draft
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-Introduced.html
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-Introduced.html
85R13136 LHC-F | ||
By: Darby | H.B. No. 3198 |
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relating to liability for the additional tax imposed on land | ||
appraised for ad valorem tax purposes as qualified open-space land | ||
in the event of a change of use of the land as a result of oil and gas | ||
operations. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 23.55, Tax Code, is amended by adding | ||
Subsection (s) to read as follows: | ||
(s) The sanctions provided by Subsection (a) do not apply to | ||
a change in the use of land that occurs as a result of a lessee | ||
conducting oil and gas operations under a lease over which the | ||
Railroad Commission of Texas has jurisdiction under Section 81.051, | ||
Natural Resources Code. | ||
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, 2017. |