Bill Text: TX SB1511 | 2013-2014 | 83rd Legislature | Introduced
Bill Title: Relating to appraisal of land that is available to the public.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2013-04-04 - Referred to s/c on Fiscal Matters by Chair [SB1511 Detail]
Download: Texas-2013-SB1511-Introduced.html
By: Ellis | S.B. No. 1511 | |
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relating to appraisal of land that is available to the public. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Subsection (a), Section 23.83, Tax Code, is | ||
amended to read as follows: | ||
(a) A person is entitled to have land he owns appraised | ||
under this subchapter if, on January 1: | ||
(1) the land is restricted as provided by this | ||
subchapter and its use is available to the public without a fee or | ||
for a nominal fee; | ||
(2) the land is used in a way that does not result in | ||
accrual of distributable profits, realization of private gain | ||
resulting from payment of compensation in excess of a reasonable | ||
allowance for salary or other compensation for services rendered, | ||
or realization of any other form of private gain; | ||
(3) the land has been devoted exclusively to | ||
recreational, park, or scenic uses for the preceding year; and | ||
(4) he is using and intends to use the land exclusively | ||
for those purposes in the current year. | ||
SECTION 2. This Act takes effect September 1, 2013. |