Bill Text: TX SB71 | 2015-2016 | 84th Legislature | Introduced

Texas Senate Bill 71 (Prior Session Legislation)

Introduced

Bill Title: Relating to the eligibility of land for appraisal for ad valorem tax purposes as recreational, park, or scenic land.

Sponsorship: Partisan Bill (Democrat 1)

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



	A BILL TO BE ENTITLED
	AN ACT
	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 [he] owns
	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 [he] is using and intends to use the
	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.