86R5632 LHC-F
By: Zaffirini S.B. No. 1962
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.
SECTION 3. This Act takes effect September 1, 2019.