By: Ellis S.B. No. 1511
A BILL TO BE ENTITLED
AN ACT
relating to appraisal of land that is available to the public.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subsection (a), Section 23.83, Tax Code, is
amended to read as follows:
(a) A person is entitled to have land he owns appraised
under this subchapter if, on January 1:
(1) the land is restricted as provided by this
subchapter and its use is available to the public without a fee or
for a nominal fee;
(2) the land is used in a way that does not result in
accrual of distributable profits, realization of private gain
resulting from payment of compensation in excess of a reasonable
allowance for salary or other compensation for services rendered,
or realization of any other form of private gain;
(3) the land has been devoted exclusively to
recreational, park, or scenic uses for the preceding year; and
(4) he is using and intends to use the land exclusively
for those purposes in the current year.
SECTION 2. This Act takes effect September 1, 2013.