| Old | New | Differences | |
|---|---|---|---|
| 1 | 1 | 81R10900 SMH-D | |
| 2 | 2 | By: Howard of Travis H.B. No. 3272 | |
| 3 | 3 | ||
| 4 | 4 | ||
| 5 | 5 | A BILL TO BE ENTITLED | |
| 6 | 6 | AN ACT | |
| 7 | 7 | relating to the eligibility of land for ad valorem tax appraisal as | |
| 8 | 8 | recreational, park, or scenic land on the basis of a restriction | |
| 9 | 9 | contained in a probated will. | |
| 10 | 10 | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | |
| 11 | 11 | SECTION 1. Subchapter F, Chapter 23, Tax Code, is amended by | |
| 12 | 12 | adding Section 23.825 to read as follows: | |
| 13 | 13 | Sec. 23.825. TESTAMENTARY RESTRICTIONS. (a) | |
| 14 | 14 | Notwithstanding the other provisions of this subchapter, land is | |
| 15 | 15 | considered to be restricted as provided by this subchapter if: | |
| 16 | 16 | (1) the land consists of at least five acres; and | |
| 17 | 17 | (2) the use of the land is restricted as follows for a | |
| 18 | 18 | term of at least 10 years under a valid and enforceable provision of | |
| 19 | 19 | a probated will: | |
| 20 | 20 | (A) the use of the land is limited to | |
| 21 | 21 | recreational, park, or scenic uses; and | |
| 22 | 22 | (B) the land is required to be open to the public. | |
| 23 | 23 | (b) A restriction described by this section is considered to | |
| 24 | 24 | be a deed restriction for purposes of this subchapter. | |
| 25 | 25 | SECTION 2. This Act applies only to ad valorem taxes imposed | |
| 26 | 26 | for a tax year beginning on or after the effective date of this Act. | |
| 27 | 27 | SECTION 3. This Act takes effect January 1, 2010. |