82R2267 JE-D
By: Parker H.B. No. 241
A BILL TO BE ENTITLED
AN ACT
relating to liability for interest if land appraised for ad valorem
tax purposes as agricultural or open-space land is sold or diverted
to a different use.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 23.46, Tax Code, is amended by adding
Subsection (c-1) to read as follows:
(c-1) This subsection applies to a sale or diversion to a
nonagricultural use of land designated for agricultural use under
this subchapter if the sale or diversion to a nonagricultural use
occurs on or after September 1, 2011, and before January 1, 2022,
and the sale or diversion of use results in the imposition of
additional taxes under this section. Notwithstanding Subsection
(c), interest does not become due under that subsection on
additional taxes that become due under that subsection, and the tax
bill for those taxes may not include any amount of that interest. A
reference in this subchapter to additional taxes and interest on
the taxes imposed by Subsection (c) shall be treated as a reference
solely to the additional taxes. This subsection does not affect
liability for interest that becomes due on the additional taxes if
those taxes become delinquent. This subsection expires January 1,
2024.
SECTION 2. Section 23.55, Tax Code, is amended by adding
Subsection (a-1) to read as follows:
(a-1) This subsection applies to a change in use of land
that has been appraised as provided by this subchapter if the change
in use occurs on or after September 1, 2011, and before January 1,
2022, and the change in use results in the imposition of additional
taxes under this section. Notwithstanding Subsection (a), interest
does not become due under that subsection on additional taxes that
become due under that subsection, and the tax bill for those taxes
may not include any amount of that interest. A reference in this
subchapter to additional taxes and interest on the taxes imposed
under this section shall be treated as a reference solely to the
additional taxes. This subsection does not affect liability for
interest that becomes due under Subsection (e) on the additional
taxes if those taxes become delinquent. This subsection expires
January 1, 2024.
SECTION 3. This Act takes effect September 1, 2011.