84R5948 LEH-D
By: Zaffirini S.B. No. 974
A BILL TO BE ENTITLED
AN ACT
relating to the additional tax imposed if the use of land located in
certain counties and appraised for ad valorem tax purposes as
open-space land is changed.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 23.55, Tax Code, is amended by adding
Subsection (r) to read as follows:
(r) The sanctions provided by Subsection (a) do not apply to
land located in a county with a population of less than 25,000.
SECTION 2. The change in law made by this Act applies only
to a change of use of land that occurs on or after the effective date
of this Act. A change of use of land that occurred before the
effective date of this Act is governed by the law in effect when the
change of use occurred, and the former law is continued in effect
for that purpose.
SECTION 3. This Act takes effect September 1, 2015.