Bill Text: TX HB3198 | 2017-2018 | 85th Legislature | Comm Sub
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-Comm_Sub.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-Comm_Sub.html
By: Darby (Senate Sponsor - Estes) | H.B. No. 3198 | |
(In the Senate - Received from the House May 10, 2017; | ||
May 10, 2017, read first time and referred to Committee on Finance; | ||
May 19, 2017, reported adversely, with favorable Committee | ||
Substitute by the following vote: Yeas 11, Nays 1; May 19, 2017, | ||
sent to printer.) | ||
COMMITTEE SUBSTITUTE FOR H.B. No. 3198 | By: Nichols |
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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. | ||
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