Bill Text: TX SB71 | 2015-2016 | 84th Legislature | Introduced
Bill Title: Relating to the eligibility of land for appraisal for ad valorem tax purposes as recreational, park, or scenic land.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2015-01-26 - Referred to Finance [SB71 Detail]
Download: Texas-2015-SB71-Introduced.html
84R657 TJB-F | ||
By: Ellis | S.B. No. 71 |
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relating to the eligibility of land for appraisal for ad valorem tax | ||
purposes as recreational, park, or scenic land. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 23.83(a), Tax Code, is amended to read as | ||
follows: | ||
(a) A person is entitled to have land the person [ |
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appraised under this subchapter if, on January 1: | ||
(1) the land is restricted as provided by this | ||
subchapter and use of the land 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) the person [ |
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land exclusively for those purposes in the current year. | ||
SECTION 2. This Act applies only to the appraisal of land | ||
for ad valorem tax purposes for a tax year that begins on or after | ||
the effective date of this Act. | ||
SECTION 3. This Act takes effect January 1, 2016. |