| 1 | 1 | | 81R9974 SMH-D |
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| 2 | 2 | | By: Coleman H.B. No. 3383 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to the eligibility of land to be appraised as open-space |
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| 8 | 8 | | land for ad valorem tax purposes. |
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| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 10 | | SECTION 1. Section 23.56, Tax Code, is amended to read as |
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| 11 | 11 | | follows: |
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| 12 | 12 | | Sec. 23.56. LAND INELIGIBLE FOR APPRAISAL AS OPEN-SPACE |
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| 13 | 13 | | LAND. Land is not eligible for appraisal as provided by this |
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| 14 | 14 | | subchapter if: |
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| 15 | 15 | | (1) the land is located inside the corporate limits of |
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| 16 | 16 | | an incorporated city or town, unless: |
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| 17 | 17 | | (A) the city or town is not providing the land |
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| 18 | 18 | | with governmental and proprietary services substantially |
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| 19 | 19 | | equivalent in standard and scope to those services it provides in |
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| 20 | 20 | | other parts of the city or town with similar topography, land |
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| 21 | 21 | | utilization, and population density; or |
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| 22 | 22 | | (B) the land has been devoted principally to |
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| 23 | 23 | | agricultural use continuously for the preceding five years; |
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| 24 | 24 | | (2) the land is owned by an individual who is a |
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| 25 | 25 | | nonresident alien or by a foreign government if that individual or |
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| 26 | 26 | | government is required by federal law or by rule adopted pursuant to |
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| 27 | 27 | | federal law to register his ownership or acquisition of that |
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| 28 | 28 | | property; [or] |
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| 29 | 29 | | (3) the land is owned by a corporation, partnership, |
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| 30 | 30 | | trust, or other legal entity if the entity is required by federal |
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| 31 | 31 | | law or by rule adopted pursuant to federal law to register its |
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| 32 | 32 | | ownership or acquisition of that land and a nonresident alien or a |
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| 33 | 33 | | foreign government or any combination of nonresident aliens and |
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| 34 | 34 | | foreign governments own a majority interest in the entity; or |
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| 35 | 35 | | (4) the land is located inside the corporate limits of |
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| 36 | 36 | | an incorporated city or town and is owned by a corporation, |
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| 37 | 37 | | partnership, trust, or other legal entity that is not engaged |
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| 38 | 38 | | principally in agricultural production. |
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| 39 | 39 | | SECTION 2. This Act applies only to the appraisal of land |
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| 40 | 40 | | for ad valorem tax purposes for a tax year that begins on or after |
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| 41 | 41 | | the effective date of this Act. |
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| 42 | 42 | | SECTION 3. This Act takes effect January 1, 2010. |
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