Bill Text: TX SB48 | 2017 | 85th Legislature 1st Special Session | Introduced
Bill Title: Relating to liability for the additional tax imposed on land appraised for ad valorem tax purposes as agricultural land if the use of the land changes as a result of a condemnation.
Spectrum: Partisan Bill (Republican 3-0)
Status: (Introduced - Dead) 2017-07-17 - Filed [SB48 Detail]
Download: Texas-2017-SB48-Introduced.html
| 85S10316 LHC-D | ||
| By: Schwertner, Buckingham, Seliger | S.B. No. 48 | |
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| relating to liability for the additional tax imposed on land | ||
| appraised for ad valorem tax purposes as agricultural land if the | ||
| use of the land changes as a result of a condemnation. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Section 23.46, Tax Code, is amended by adding | ||
| Subsection (g) to read as follows: | ||
| (g) If the additional taxes are due because the land has | ||
| been diverted to a nonagricultural use as a result of a | ||
| condemnation, the additional taxes and interest imposed by this | ||
| section are the personal obligation of the condemning entity and | ||
| not the property owner from whom the property was taken. | ||
| 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. 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 December 1, 2017. | ||
