Bill Text: TX HB376 | 2015-2016 | 84th Legislature | Introduced
Bill Title: Relating to the additional tax imposed on land appraised for ad valorem tax purposes as open-space land if a change in use of the land occurs.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Engrossed - Dead) 2015-05-19 - Left pending in committee [HB376 Detail]
Download: Texas-2015-HB376-Introduced.html
84R1916 LEH-D | ||
By: Simmons | H.B. No. 376 |
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relating to the additional tax imposed on land appraised for ad | ||
valorem tax purposes as open-space land if a change in use of the | ||
land occurs. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 23.55, Tax Code, is amended by adding | ||
Subsections (r) and (s) to read as follows: | ||
(r) A property owner is subject to the sanctions provided by | ||
Subsection (a) if the property owner, a subsidiary of the property | ||
owner, or an affiliate of the property owner, or another person | ||
acting in concert with the property owner, subsidiary, or | ||
affiliate, or any combination of those persons acting in concert | ||
with one another: | ||
(1) conveys land that has been appraised as provided | ||
by this subchapter to a person, the state, or a political | ||
subdivision of the state who changes the use of the land but is not | ||
subject to the sanctions provided by Subsection (a) for that | ||
action; and | ||
(2) on or before the fifth anniversary of that | ||
conveyance: | ||
(A) regains possession of the land; and | ||
(B) uses the land in a way that would have | ||
subjected the land to the sanctions provided by Subsection (a) if | ||
the change had occurred before the conveyance described by | ||
Subdivision (1). | ||
(s) For purposes of determining the amount of the sanction | ||
provided by Subsection (a), the date of a change in the use of land | ||
that results in imposition of the sanction is the date of the | ||
conveyance described by Subsection (r)(1). | ||
SECTION 2. Sections 23.55(r) and (s), Tax Code, as added by | ||
this Act, apply 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 immediately if it receives | ||
a vote of two-thirds of all the members elected to each house, as | ||
provided by Section 39, Article III, Texas Constitution. If this | ||
Act does not receive the vote necessary for immediate effect, this | ||
Act takes effect September 1, 2015. |