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A BILL TO BE ENTITLED
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AN ACT
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relating to the calculation of the additional tax imposed on land |
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appraised for ad valorem tax purposes as open-space or timber land |
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as a result of a change in the use of the land. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 23.55, Tax Code, is amended by adding |
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Subsection (r) to read as follows: |
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(r) The sanctions provided by Subsection (a) do not apply to |
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a portion of a parcel of land that is subject to a right-of-way when |
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the change in use occurs. |
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SECTION 2. Section 23.76, Tax Code, is amended by adding |
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Subsection (l) to read as follows: |
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(l) The sanctions provided by Subsection (a) do not apply to |
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a portion of a parcel of land that is subject to a right-of-way when |
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the change in use occurs. |
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SECTION 3. The changes in law made by this Act apply only to |
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a change of use of land that occurs on or after the effective date of |
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this Act. |
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SECTION 4. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2021. |