| 1 | 1 | | 87R5044 SMT-D |
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| 2 | 2 | | By: White H.J.R. No. 106 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A JOINT RESOLUTION |
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| 6 | 6 | | proposing a constitutional amendment repealing the provision that |
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| 7 | 7 | | subjects land designated for agricultural use to an additional tax |
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| 8 | 8 | | when the land is diverted to a purpose other than agricultural use |
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| 9 | 9 | | or sold. |
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| 10 | 10 | | BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 11 | 11 | | SECTION 1. Section 1-d(f), Article VIII, Texas |
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| 12 | 12 | | Constitution, is repealed. |
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| 13 | 13 | | SECTION 2. The following temporary provision is added to |
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| 14 | 14 | | the Texas Constitution: |
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| 15 | 15 | | TEMPORARY PROVISION. (a) This temporary provision applies |
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| 16 | 16 | | to the constitutional amendment proposed by the 87th Legislature, |
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| 17 | 17 | | Regular Session, 2021, repealing the provision that subjects land |
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| 18 | 18 | | designated for agricultural use to an additional tax when the land |
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| 19 | 19 | | is diverted to a purpose other than agricultural use or sold. |
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| 20 | 20 | | (b) The repeal of Section 1-d(f), Article VIII, of this |
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| 21 | 21 | | constitution takes effect January 1, 2022, and applies only to a tax |
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| 22 | 22 | | year beginning on or after that date. |
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| 23 | 23 | | (c) This temporary provision expires January 1, 2023. |
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| 24 | 24 | | SECTION 3. This proposed constitutional amendment shall be |
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| 25 | 25 | | submitted to the voters at an election to be held November 2, 2021. |
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| 26 | 26 | | The ballot shall be printed to provide for voting for or against the |
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| 27 | 27 | | proposition: "The constitutional amendment repealing the |
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| 28 | 28 | | provision that subjects land designated for agricultural use to an |
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| 29 | 29 | | additional tax when the land is diverted to a purpose other than |
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| 30 | 30 | | agricultural use or sold." |
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