| 1 | 1 | | By: Workman, Eiland, Naishtat H.B. No. 561 |
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| 2 | 2 | | (Senate Sponsor - Seliger) |
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| 3 | 3 | | (In the Senate - Received from the House April 24, 2013; |
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| 4 | 4 | | April 25, 2013, read first time and referred to Committee on |
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| 5 | 5 | | Finance; May 15, 2013, reported favorably by the following vote: |
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| 6 | 6 | | Yeas 11, Nays 0; May 15, 2013, sent to printer.) |
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| 7 | 7 | | |
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| 8 | 8 | | |
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| 9 | 9 | | A BILL TO BE ENTITLED |
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| 10 | 10 | | AN ACT |
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| 11 | 11 | | relating to an exemption for land owned by a school from the |
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| 12 | 12 | | additional tax imposed on the change of use of land appraised for ad |
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| 13 | 13 | | valorem tax purposes as qualified open-space land. |
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| 14 | 14 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 15 | 15 | | SECTION 1. Section 23.55, Tax Code, is amended by adding |
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| 16 | 16 | | Subsection (q) to read as follows: |
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| 17 | 17 | | (q) The sanctions provided by Subsection (a) do not apply to |
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| 18 | 18 | | land owned by an organization that qualifies as a school under |
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| 19 | 19 | | Section 11.21(d) if the organization converts the land to a use for |
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| 20 | 20 | | which the land is eligible for an exemption under Section 11.21 |
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| 21 | 21 | | within five years. |
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| 22 | 22 | | SECTION 2. Section 23.55(q), Tax Code, as added by this Act, |
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| 23 | 23 | | applies to a change of use of land that occurs on or after the |
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| 24 | 24 | | effective date of this Act. A change of use of land that occurred |
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| 25 | 25 | | before the effective date of this Act is governed by the law in |
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| 26 | 26 | | effect when the change of use occurred, and the former law is |
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| 27 | 27 | | continued in effect for that purpose. |
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| 28 | 28 | | SECTION 3. This Act takes effect immediately if it receives |
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| 29 | 29 | | a vote of two-thirds of all the members elected to each house, as |
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| 30 | 30 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 31 | 31 | | Act does not receive the vote necessary for immediate effect, this |
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| 32 | 32 | | Act takes effect September 1, 2013. |
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| 33 | 33 | | * * * * * |
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