Bill Text: TX SB269 | 2013-2014 | 83rd Legislature | Introduced
Bill Title: Relating to an exemption for land owned by a school from the additional tax imposed on the change of use of land appraised for ad valorem tax purposes as qualified open-space land.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2013-03-13 - Left pending in committee [SB269 Detail]
Download: Texas-2013-SB269-Introduced.html
| 83R2675 DDT-F | ||
| By: Seliger | S.B. No. 269 | |
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| relating to an exemption for land owned by a school from the | ||
| additional tax imposed on the change of use of land appraised for ad | ||
| valorem tax purposes as qualified open-space land. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Section 23.55, Tax Code, is amended by adding | ||
| Subsection (q) to read as follows: | ||
| (q) The sanctions provided by Subsection (a) do not apply to | ||
| land owned by an organization that qualifies as a school under | ||
| Section 11.21(d) if the organization converts the land to a use for | ||
| which the land is eligible for an exemption under Section 11.21 | ||
| within five years. | ||
| SECTION 2. Section 23.55(q), Tax Code, as added by this Act, | ||
| applies 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. | ||
