Bill Text: TX SB555 | 2019-2020 | 86th Legislature | Engrossed


Bill Title: Relating to the qualification of land for appraisal for ad valorem tax purposes as agricultural land and the liability for the additional tax imposed on such land if the use of the land changes as a result of a condemnation.

Spectrum: Slight Partisan Bill (Republican 11-5)

Status: (Engrossed) 2019-04-26 - Left pending in committee [SB555 Detail]

Download: Texas-2019-SB555-Engrossed.html
 
 
  By: Schwertner, et al. S.B. No. 555
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the qualification of land for appraisal for ad valorem
  tax purposes as agricultural land and the liability for the
  additional tax imposed on such 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
  Subsections (e-1) and (g) to read as follows:
         (e-1)  A portion of a parcel of land is not diverted to
  nonagricultural use for purposes of Subsection (c) because the
  portion is subject to a right-of-way that is less than 200 feet wide
  and that was taken by condemnation if the remainder of the parcel of
  land qualifies for appraisal under this subchapter.
         (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.  (a)  Section 23.46(e-1), Tax Code, as added by
  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.
         (b)  Section 23.46(g), Tax Code, as added 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.
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