TITLE: Relating to the calculation of the additional tax imposed on land appraised for ad valorem tax purposes as open-space or timber land as a result of a change in the use of the land.

SUMMARY: Relating to the calculation of the additional tax imposed on land appraised for ad valorem tax purposes as open-space or timber land as a result of a change in the use of the land.

FULL TEXT:
AN ACT relating to the calculation of the additional tax imposed on land appraised for ad valorem tax purposes as open-space or timber land as a result of a change in the use of the land. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Section 23.55, Tax Code, is amended by adding Subsection (r) to read as follows: (r) The sanctions provided by Subsection (a) do not apply to a portion of a parcel of land that is subject to a right-of-way when the change in use occurs. SECTION 2. Section 23.76, Tax Code, is amended by adding Subsection (l) to read as follows: (l) The sanctions provided by Subsection (a) do not apply to a portion of a parcel of land that is subject to a right-of-way when the change in use occurs. SECTION 3. The changes in law made by this Act apply only to a change of use of land that occurs on or after the effective date of this Act. SECTION 4. 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.