84R657 TJB-F
By: Ellis S.B. No. 71
A BILL TO BE ENTITLED
AN ACT
relating to the eligibility of land for appraisal for ad valorem tax
purposes as recreational, park, or scenic land.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 23.83(a), Tax Code, is amended to read as
follows:
(a) A person is entitled to have land the person [he] owns
appraised under this subchapter if, on January 1:
(1) the land is restricted as provided by this
subchapter and use of the land 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) the person [he] is using and intends to use the
land exclusively for those purposes in the current year.
SECTION 2. This Act applies only to the appraisal of land
for ad valorem tax purposes for a tax year that begins on or after
the effective date of this Act.
SECTION 3. This Act takes effect January 1, 2016.