| Old | New | Differences | |
|---|---|---|---|
| 1 | 1 | By: Zaffirini S.B. No. 1379 | |
| 2 | 2 | ||
| 3 | 3 | ||
| 4 | 4 | A BILL TO BE ENTITLED | |
| 5 | 5 | AN ACT | |
| 6 | 6 | relating to the additional tax imposed if the use of land located in | |
| 7 | 7 | certain counties and appraised for ad valorem tax purposes as | |
| 8 | 8 | open-space land is changed. | |
| 9 | 9 | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | |
| 10 | 10 | SECTION 1. Section 23.55, Tax Code, is amended by adding | |
| 11 | 11 | Subsection (r) to read as follows: | |
| 12 | 12 | (r) The sanctions provided by Subsection (a) do not apply to | |
| 13 | 13 | land located in a county with a population of less than 25,000. | |
| 14 | 14 | SECTION 2. The change in law made by this Act applies only | |
| 15 | 15 | to a change of use of land that occurs on or after the effective date | |
| 16 | 16 | of this Act. A change of use of land that occurred before the | |
| 17 | 17 | effective date of this Act is governed by the law in effect when the | |
| 18 | 18 | change of use occurred, and the former law is continued in effect | |
| 19 | 19 | for that purpose. | |
| 20 | 20 | SECTION 3. This Act takes effect September 1, 2017. |