Bill Text: TX HB561 | 2013-2014 | 83rd Legislature | Enrolled


Bill Title: Relating to an exemption for land owned by a school from the additional tax imposed on the change of use of land appraised for ad valorem tax purposes as qualified open-space land.

Spectrum: Bipartisan Bill

Status: (Passed) 2013-06-14 - Effective immediately [HB561 Detail]

Download: Texas-2013-HB561-Enrolled.html
 
 
  H.B. No. 561
 
 
 
 
AN ACT
  relating to an exemption for land owned by a school from the
  additional tax imposed on the change of use of land appraised for ad
  valorem tax purposes as qualified open-space land.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 23.55, Tax Code, is amended by adding
  Subsection (q) to read as follows:
         (q)  The sanctions provided by Subsection (a) do not apply to
  land owned by an organization that qualifies as a school under
  Section 11.21(d) if the organization converts the land to a use for
  which the land is eligible for an exemption under Section 11.21
  within five years.
         SECTION 2.  Section 23.55(q), Tax Code, as added by this Act,
  applies 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, 2013.
 
 
  ______________________________ ______________________________
     President of the Senate Speaker of the House     
 
 
         I certify that H.B. No. 561 was passed by the House on April
  23, 2013, by the following vote:  Yeas 147, Nays 0, 2 present, not
  voting.
 
  ______________________________
  Chief Clerk of the House   
 
 
         I certify that H.B. No. 561 was passed by the Senate on May
  20, 2013, by the following vote:  Yeas 31, Nays 0.
 
  ______________________________
  Secretary of the Senate    
  APPROVED:  _____________________
                     Date          
   
            _____________________
                   Governor       
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