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Constitution, is repealed.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