Bill Text: TX SB1962 | 2019-2020 | 86th Legislature | Introduced
Bill Title: Relating to the additional tax imposed if the use of land located in certain counties and appraised for ad valorem tax purposes as open-space land is changed.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2019-03-19 - Referred to Property Tax [SB1962 Detail]
Download: Texas-2019-SB1962-Introduced.html
86R5632 LHC-F | ||
By: Zaffirini | S.B. No. 1962 |
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relating to the additional tax imposed if the use of land located in | ||
certain counties and appraised for ad valorem tax purposes as | ||
open-space land is changed. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 23.55, Tax Code, is amended by adding | ||
Subsection (r) to read as follows: | ||
(r) The sanctions provided by Subsection (a) do not apply to | ||
land located in a county with a population of less than 25,000. | ||
SECTION 2. The change in law made by this Act applies only | ||
to a change of use of land that occurs on or after the effective date | ||
of this Act. | ||
SECTION 3. This Act takes effect September 1, 2019. |