| 1 | 1 | | 84R1916 LEH-D |
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| 2 | 2 | | By: Simmons H.B. No. 376 |
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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 additional tax imposed on land appraised for ad |
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| 8 | 8 | | valorem tax purposes as open-space land if a change in use of the |
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| 9 | 9 | | land occurs. |
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| 10 | 10 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 11 | 11 | | SECTION 1. Section 23.55, Tax Code, is amended by adding |
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| 12 | 12 | | Subsections (r) and (s) to read as follows: |
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| 13 | 13 | | (r) A property owner is subject to the sanctions provided by |
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| 14 | 14 | | Subsection (a) if the property owner, a subsidiary of the property |
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| 15 | 15 | | owner, or an affiliate of the property owner, or another person |
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| 16 | 16 | | acting in concert with the property owner, subsidiary, or |
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| 17 | 17 | | affiliate, or any combination of those persons acting in concert |
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| 18 | 18 | | with one another: |
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| 19 | 19 | | (1) conveys land that has been appraised as provided |
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| 20 | 20 | | by this subchapter to a person, the state, or a political |
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| 21 | 21 | | subdivision of the state who changes the use of the land but is not |
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| 22 | 22 | | subject to the sanctions provided by Subsection (a) for that |
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| 23 | 23 | | action; and |
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| 24 | 24 | | (2) on or before the fifth anniversary of that |
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| 25 | 25 | | conveyance: |
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| 26 | 26 | | (A) regains possession of the land; and |
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| 27 | 27 | | (B) uses the land in a way that would have |
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| 28 | 28 | | subjected the land to the sanctions provided by Subsection (a) if |
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| 29 | 29 | | the change had occurred before the conveyance described by |
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| 30 | 30 | | Subdivision (1). |
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| 31 | 31 | | (s) For purposes of determining the amount of the sanction |
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| 32 | 32 | | provided by Subsection (a), the date of a change in the use of land |
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| 33 | 33 | | that results in imposition of the sanction is the date of the |
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| 34 | 34 | | conveyance described by Subsection (r)(1). |
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| 35 | 35 | | SECTION 2. Sections 23.55(r) and (s), Tax Code, as added by |
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| 36 | 36 | | this Act, apply to a change of use of land that occurs on or after |
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| 37 | 37 | | the effective date of this Act. A change of use of land that |
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| 38 | 38 | | occurred before the effective date of this Act is governed by the |
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| 39 | 39 | | law in effect when the change of use occurred, and the former law is |
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| 40 | 40 | | continued in effect for that purpose. |
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| 41 | 41 | | SECTION 3. This Act takes effect immediately if it receives |
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| 42 | 42 | | a vote of two-thirds of all the members elected to each house, as |
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| 43 | 43 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 44 | 44 | | Act does not receive the vote necessary for immediate effect, this |
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| 45 | 45 | | Act takes effect September 1, 2015. |
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