| 1 | 1 | | 84R657 TJB-F |
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| 2 | 2 | | By: Ellis S.B. No. 71 |
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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 for appraisal for ad valorem tax |
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| 8 | 8 | | purposes as recreational, park, or scenic land. |
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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 23.83(a), Tax Code, is amended to read as |
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| 11 | 11 | | follows: |
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| 12 | 12 | | (a) A person is entitled to have land the person [he] owns |
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| 13 | 13 | | appraised under this subchapter if, on January 1: |
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| 14 | 14 | | (1) the land is restricted as provided by this |
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| 15 | 15 | | subchapter and use of the land is available to the public without a |
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| 16 | 16 | | fee or for a nominal fee; |
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| 17 | 17 | | (2) the land is used in a way that does not result in |
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| 18 | 18 | | accrual of distributable profits, realization of private gain |
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| 19 | 19 | | resulting from payment of compensation in excess of a reasonable |
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| 20 | 20 | | allowance for salary or other compensation for services rendered, |
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| 21 | 21 | | or realization of any other form of private gain; |
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| 22 | 22 | | (3) the land has been devoted exclusively to |
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| 23 | 23 | | recreational, park, or scenic uses for the preceding year; and |
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| 24 | 24 | | (4) the person [he] is using and intends to use the |
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| 25 | 25 | | land exclusively for those purposes in the current year. |
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| 26 | 26 | | SECTION 2. This Act applies only to the appraisal of land |
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| 27 | 27 | | for ad valorem tax purposes for a tax year that begins on or after |
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| 28 | 28 | | the effective date of this Act. |
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| 29 | 29 | | SECTION 3. This Act takes effect January 1, 2016. |
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