Bill Text: TX HB2231 | 2013-2014 | 83rd Legislature | Introduced
Bill Title: Relating to the additional tax imposed on land appraised for ad valorem tax purposes as open space land if a change in use of the land occurs.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2013-04-22 - Left pending in committee [HB2231 Detail]
Download: Texas-2013-HB2231-Introduced.html
| 83R10671 DDT-D | ||
| By: Simmons | H.B. No. 2231 | |
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| relating to the additional tax imposed on land appraised for ad | ||
| valorem tax purposes as open space land if a change in use of the | ||
| land occurs. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Section 23.55, Tax Code, is amended by adding | ||
| Subsections (r) and (s) to read as follows: | ||
| (r) A property owner is subject to the sanctions provided by | ||
| Subsection (a) if the property owner, a subsidiary of the property | ||
| owner, or an affiliate of the property owner, or another person | ||
| acting in concert with the property owner, subsidiary, or | ||
| affiliate, or any combination of those persons acting in concert | ||
| with one another: | ||
| (1) conveys land that has been appraised as provided | ||
| by this subchapter to a person, the state, or a political | ||
| subdivision of the state who changes the use of the land but is not | ||
| subject to the sanctions provided by Subsection (a) for that | ||
| action; and | ||
| (2) on or before the fifth anniversary of that | ||
| conveyance: | ||
| (A) regains possession of the land; and | ||
| (B) uses the land in a way that would have | ||
| subjected the land to the sanctions provided by Subsection (a) if | ||
| the change had occurred prior to the conveyance described by | ||
| Subdivision (1). | ||
| (s) For purposes of determining the amount of the sanction | ||
| provided by Subsection (a), the date of a change in the use of land | ||
| that results in imposition of the sanction is the date of the | ||
| conveyance described by Subsection (r)(1). | ||
| SECTION 2. Sections 23.55(r) and (s), Tax Code, as added by | ||
| this Act, apply to a change of use of land that occurs on or after | ||
| the effective date of this Act. A change of use of land that | ||
| occurred before the effective date of this Act is governed by the | ||
| law in effect when the change of use occurred, and the former law is | ||
| continued in effect for that purpose. | ||
| SECTION 3. This Act takes effect immediately if it receives | ||
| a vote of two-thirds of all the members elected to each house, as | ||
| provided by Section 39, Article III, Texas Constitution. If this | ||
| Act does not receive the vote necessary for immediate effect, this | ||
| Act takes effect September 1, 2013. | ||
