85R13136 LHC-F
By: Darby H.B. No. 3198
A BILL TO BE ENTITLED
AN ACT
relating to liability for the additional tax imposed on land
appraised for ad valorem tax purposes as qualified open-space land
in the event of a change of use of the land as a result of oil and gas
operations.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 23.55, Tax Code, is amended by adding
Subsection (s) to read as follows:
(s) The sanctions provided by Subsection (a) do not apply to
a change in the use of land that occurs as a result of a lessee
conducting oil and gas operations under a lease over which the
Railroad Commission of Texas has jurisdiction under Section 81.051,
Natural Resources Code.
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, 2017.