| 2 | + | (In the Senate - Filed March 10, 2017; March 27, 2017, read |
|---|
| 3 | + | first time and referred to Committee on Finance; April 26, 2017, |
|---|
| 4 | + | reported favorably by the following vote: Yeas 13, Nays 0; |
|---|
| 5 | + | April 26, 2017, sent to printer.) |
|---|
| 6 | + | Click here to see the committee vote |
|---|
| 2 | 7 | | |
|---|
| 3 | 8 | | |
|---|
| 4 | 9 | | A BILL TO BE ENTITLED |
|---|
| 5 | 10 | | AN ACT |
|---|
| 6 | 11 | | relating to liability for the additional tax imposed on land |
|---|
| 7 | 12 | | appraised for ad valorem tax purposes as agricultural land if the |
|---|
| 8 | 13 | | use of the land changes as a result of a condemnation. |
|---|
| 9 | 14 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|---|
| 10 | 15 | | SECTION 1. Section 23.46, Tax Code, is amended by adding |
|---|
| 11 | 16 | | Subsection (g) to read as follows: |
|---|
| 12 | 17 | | (g) If the additional taxes are due because the land has |
|---|
| 13 | 18 | | been diverted to a nonagricultural use as a result of a |
|---|
| 14 | 19 | | condemnation, the additional taxes and interest imposed by this |
|---|
| 15 | 20 | | section are the personal obligation of the condemning entity and |
|---|
| 16 | 21 | | not the property owner from whom the property was taken. |
|---|
| 17 | 22 | | SECTION 2. The change in law made by this Act applies only |
|---|
| 18 | 23 | | to a change of use of land that occurs on or after the effective date |
|---|
| 19 | 24 | | of this Act. A change of use of land that occurred before the |
|---|
| 20 | 25 | | effective date of this Act is governed by the law in effect when the |
|---|
| 21 | 26 | | change of use occurred, and the former law is continued in effect |
|---|
| 22 | 27 | | for that purpose. |
|---|
| 23 | 28 | | SECTION 3. This Act takes effect September 1, 2017. |
|---|