Bill Text: TX HB1208 | 2013-2014 | 83rd Legislature | Comm Sub
Bill Title: Relating to liability for interest if land appraised for ad valorem tax purposes as agricultural or open-space land is sold or diverted to a different use.
Spectrum: Partisan Bill (Republican 4-0)
Status: (Introduced - Dead) 2013-05-08 - Placed on General State Calendar [HB1208 Detail]
Download: Texas-2013-HB1208-Comm_Sub.html
| 83R6217 TJB-D | ||
| By: Parker, et al. | H.B. No. 1208 | |
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| relating to liability for interest if land appraised for ad valorem | ||
| tax purposes as agricultural or open-space land is sold or diverted | ||
| to a different use. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Section 23.46, Tax Code, is amended by adding | ||
| Subsection (c-1) to read as follows: | ||
| (c-1) This subsection applies to a sale or diversion to a | ||
| nonagricultural use of land designated for agricultural use under | ||
| this subchapter if the sale or diversion to a nonagricultural use | ||
| occurs on or after September 1, 2013, and before January 1, 2024, | ||
| and the sale or diversion of use results in the imposition of | ||
| additional taxes under this section. Notwithstanding Subsection | ||
| (c), interest does not become due under that subsection on | ||
| additional taxes that become due under that subsection, and the tax | ||
| bill for those taxes may not include any amount of that interest. A | ||
| reference in this subchapter to additional taxes and interest on | ||
| the taxes imposed by Subsection (c) shall be treated as a reference | ||
| solely to the additional taxes. This subsection does not affect | ||
| liability for interest that becomes due on the additional taxes if | ||
| those taxes become delinquent. This subsection expires January 1, | ||
| 2026. | ||
| SECTION 2. Section 23.55, Tax Code, is amended by adding | ||
| Subsection (a-1) to read as follows: | ||
| (a-1) This subsection applies to a change in use of land | ||
| that has been appraised as provided by this subchapter if the change | ||
| in use occurs on or after September 1, 2013, and before January 1, | ||
| 2024, and the change in use results in the imposition of additional | ||
| taxes under this section. Notwithstanding Subsection (a), interest | ||
| does not become due under that subsection on additional taxes that | ||
| become due under that subsection, and the tax bill for those taxes | ||
| may not include any amount of that interest. A reference in this | ||
| subchapter to additional taxes and interest on the taxes imposed | ||
| under this section shall be treated as a reference solely to the | ||
| additional taxes. This subsection does not affect liability for | ||
| interest that becomes due under Subsection (e) on the additional | ||
| taxes if those taxes become delinquent. This subsection expires | ||
| January 1, 2026. | ||
| SECTION 3. This Act takes effect September 1, 2013. | ||
