Office of the JZlttornep @emal Bbtate of Qexas DAN MORALES ATTORNEY GENERAL April 27,1993
Honorable Ben W. Childers Opiion No. DM-220 Fort Bend County Attorney 309 South Fourth St., Suite 621 Re: Whether the Fort Bend County Tax Richmond, Texas 77469 AssessorK!oUector may collect additional taxesforchangeofuseofagriadturallandin light of the 1989 amendment to section 23.55(e) of the Tax Code (BQ-325)
Dear Mr. Childers:
You have requested an opinion regard@ the authority of the Fort Bend County Tax AmeasoKoLlector (the "tax assessol/couect~) to wllect certain additional'taxes in light of a 1989 amendmentto section 23.55(e) of the Tax Code.
Subchapter D of chapter 23 of the Tax Code per&ins to the appraisal of a@'kdtural land. Section 23.55 of the Tax Code sets forth the tax adjustment procedures that apply in the event of a change of use of agricultural land. The pertinent provisions of section 23.55 are as follows: (a) Iftheuseofkndthathasbanappraisedasprovidedbythis subchaptachangts,anadditionaltaxisimposedonthelandequalto thediffaencebaweenthetaxesimposedonthelandforeachofthe iiveyearsprecedhqtheyearinwhichthechangeofuseoccursthat thelandwasappraisedasprovidedbythissubchapterandthetax thatwouldhavebeenimposedhadthelandbeentaxedonthebasis of market value in each of those years, phrs interest an annual rate of seven percent calculated from the dates on which the differences would have become due. (b) AtsxLienanachestothelandonthedatethechangeofuse occurs to secure payment of the additional tax and interest imposed by this section and any penalties incurred. The hen exists in favor of all texing units for which the additionaltax is imposed. (c) The additional tax imposed by this section does not apply to a year for which the tax has already been imposed.
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p. 1152 Honorable Bar W. Childers - Page 2 (DM-220)
(d) IfthechanBeofuseappU~toonlypartofapPrcelthatha9 beenappraisedasprovidedbythis&&apter,theadditionaltax apptiesonlytothatpartoftheparcdMdequatsthediff~~ behveenthetaxesimposedonthatpartoftheparcelandthetaxes thatwouldhavebeenimposedhadthatpartbeentaxedonthebasis of market value. (e)Adekrmi&onthatachangeinuseofthelandhas ouxrredismadebythechiefappraiser. Thechiefappraisershall deliver a notice of the dekrm&tion to the owner of the land as soon as possible after making the dcmmiation and shall include in the notice an explanation of the ow&s right to protest the detamdion. If the owner does not file a timely protest or if the 6nal determktion of the protest is that the additional taxes are due. theassessorforeach~unitshallprepareMddelivaabillfor the additional taxes plus interest as soon as practicable. The taxes audintexstaredueandbecomedekquentandincurpenaltiesand intaestasprovidedbylawforrdvalorrmtaxesimpo~bythe tslriagunitifnotpaidbcforethenadFcbruarylthatisatleast20 &ysaftathedatethebillisdelivaedtotheownaoftheland. Subsection(e) of section 23.55 was amended in 1989. See Acts 1989,7lst Leg., I&. 7%. 5 20, at 3598. The amendment had an e&tive date of Septenkr 1, 1989. See id. 8 49(a).
prior to that date, subsection (e) provided es follows: The assesor shall prepare and deliver a smtemem for the additional taxes plus interest es soon as practicable after the change ofuseoccurs. Thetaxesandinterestaredueandbecomedelinquent ~~~tiesMdintaestuprovidedbylawforrdvalorem taxesimposedbythetaxingunitifnotpaidbeforeFebnrary 1 ofthe yearaikrtheyeerinwhichthechangeofuseoccurs. See Acts 1981, 67th Leg., 1st C.S.. ch. 13. 5 71, at 145. The amendment to subsection (e) not only shitkd the authority to determine that a change of use of land has occumd fromthetax assessor/collector to the chief appraiser, but also changed the date on which the additional taxes are due end become delinquent end incur penalties end interest fkom "February 1 of the year al&r the year in which the change of use occurs" to "the next February 1 that is at least 20 days after the