| Old | New | Differences | |
|---|---|---|---|
| 1 | 1 | 86R2964 LHC-D | |
| 2 | 2 | By: Ashby H.B. No. 1247 | |
| 3 | 3 | ||
| 4 | 4 | ||
| 5 | 5 | A BILL TO BE ENTITLED | |
| 6 | 6 | AN ACT | |
| 7 | 7 | relating to liability for the additional tax imposed on land | |
| 8 | 8 | appraised for ad valorem tax purposes as agricultural land if the | |
| 9 | 9 | use of the land changes as a result of a condemnation. | |
| 10 | 10 | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | |
| 11 | 11 | SECTION 1. Section 23.46, Tax Code, is amended by adding | |
| 12 | 12 | Subsection (g) to read as follows: | |
| 13 | 13 | (g) If the additional taxes are due because the land has | |
| 14 | 14 | been diverted to a nonagricultural use as a result of a | |
| 15 | 15 | condemnation, the additional taxes and interest imposed by this | |
| 16 | 16 | section are the personal obligation of the condemning entity and | |
| 17 | 17 | not the property owner from whom the property was taken. | |
| 18 | 18 | SECTION 2. The change in law made by this Act applies only | |
| 19 | 19 | to a change of use of land that occurs on or after the effective date | |
| 20 | 20 | of this Act. A change of use of land that occurred before the | |
| 21 | 21 | effective date of this Act is governed by the law in effect when the | |
| 22 | 22 | change of use occurred, and the former law is continued in effect | |
| 23 | 23 | for that purpose. | |
| 24 | 24 | SECTION 3. This Act takes effect September 1, 2019. |