Bill Text: TX HB3795 | 2023-2024 | 88th Legislature | Introduced
Bill Title: Relating to the appraisal and ad valorem taxation of Type 1 Municipal Solid Waste Landfills.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2023-03-20 - Referred to Ways & Means [HB3795 Detail]
Download: Texas-2023-HB3795-Introduced.html
| By: Thompson of Brazoria | H.B. No. 3795 | |
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| relating to the appraisal and ad valorem taxation of Type 1 | ||
| Municipal Solid Waste Landfills. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Chapter 23, Tax Code is amended by adding Section | ||
| 23.27 to read as follows: | ||
| Sec. 23.27. APPRAISAL OF LANDFILLS. In appraising real | ||
| property comprising a regulatory "Facility" area, or real property | ||
| surrounded by a regulatory "Buffer zone", as those terms are | ||
| defined in Title 30, Section 330.3 of the Texas Administrative | ||
| Code, the chief appraiser shall use the market data comparison | ||
| method as described by Section 23.013 using comparable sales data | ||
| of unimproved land divided by 12. | ||
| SECTION 2. This Act takes effect January 1, 2024. | ||
