Texas 2021 - 87th 2nd C.S.

Texas House Bill HB160 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	87S20034 SMT-D
2	2	By: King of Parker H.B. No. 160
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the repeal of the additional ad valorem taxes imposed as
8	8	a result of a sale or change of use of certain land.
9	9	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	10	ARTICLE 1. REPEAL OF ADDITIONAL TAX PROVISIONS IN SUBCHAPTERS C, D,
11	11	E, F, G, AND H, CHAPTER 23, TAX CODE
12	12	SECTION 1.01. Section 1.07(d), Tax Code, is amended to read
13	13	as follows:
14	14	(d) A notice required by Section 11.43(q), 11.45(d),
15	15	23.44(d), [23.46(c) or (f),] 23.54(e), 23.541(c), [23.55(e),]
16	16	23.551(a), 23.57(d), [23.76(e),] 23.79(d), or 23.85(d) must be sent
17	17	by certified mail.
18	18	SECTION 1.02. Section 23.52(e), Tax Code, is amended to
19	19	read as follows:
20	20	(e) The [For the purposes of Section 23.55 of this code,
21	21	the] chief appraiser [also] shall determine the market value of
22	22	qualified open-space land and shall record both the market value
23	23	and the appraised value in the appraisal records.
24	24	SECTION 1.03. Section 23.524(e), Tax Code, is amended to
25	25	read as follows:
26	26	(e) Notwithstanding Subsection (b) or (c), the eligibility
27	27	of [For the purposes of this subchapter, a change of use of the]
28	28	land subject to this section for appraisal under this subchapter is
29	29	considered to have ended [occurred] on the day the period
30	30	prescribed by Subsection (c) begins if the owner has not fully
31	31	complied with the terms of the agreement described by Subsection
32	32	(b) on the date the agreement ends.
33	33	SECTION 1.04. Sections 23.551(a) and (d), Tax Code, are
34	34	amended to read as follows:
35	35	(a) If land appraised as provided by this subchapter is
36	36	owned by an individual 65 years of age or older, before making a
37	37	determination that [a change in use of] the land is no longer
38	38	eligible for appraisal under this subchapter [has occurred], the
39	39	chief appraiser shall deliver a written notice to the owner stating
40	40	that the chief appraiser believes [a change in use of] the land may
41	41	no longer be eligible for appraisal under this subchapter [have
42	42	occurred].
43	43	(d) If the chief appraiser does not receive a response on or
44	44	before the 60th day after the date the notice is mailed, the chief
45	45	appraiser must make a reasonable effort to locate the owner and
46	46	determine whether the land remains eligible to be appraised as
47	47	provided by this subchapter before determining that [a change in
48	48	use of] the land is no longer eligible for appraisal under this
49	49	subchapter [has occurred].
50	50	SECTION 1.05. Section 23.73(c), Tax Code, is amended to
51	51	read as follows:
52	52	(c) The [For the purposes of Section 23.76 of this code,
53	53	the] chief appraiser [also] shall determine the market value of
54	54	qualified timber land and shall record both the market value and the
55	55	appraised value in the appraisal records.
56	56	SECTION 1.06. Section 31.01(c), Tax Code, is amended to
57	57	read as follows:
58	58	(c) The tax bill or a separate statement accompanying the
59	59	tax bill shall:
60	60	(1) identify the property subject to the tax;
61	61	(2) state the appraised value, assessed value, and
62	62	taxable value of the property;
63	63	(3) if the property is land appraised as provided by
64	64	Subchapter C, D, E, or H, Chapter 23, state the market value of the
65	65	land [and the taxable value for purposes of deferred or additional
66	66	taxation as provided by Section 23.46, 23.55, 23.76, or 23.9807, as
67	67	applicable];
68	68	(4) state the assessment ratio for the taxing unit;
69	69	(5) state the type and amount of any partial exemption
70	70	applicable to the property, indicating whether it applies to
71	71	appraised or assessed value;
72	72	(6) state the total tax rate for the taxing unit;
73	73	(7) state the amount of tax due, the due date, and the
74	74	delinquency date;
75	75	(8) explain the payment option and discounts provided
76	76	by Sections 31.03 and 31.05, if available to the taxing unit's
77	77	taxpayers, and state the date on which each of the discount periods
78	78	provided by Section 31.05 concludes, if the discounts are
79	79	available;
80	80	(9) state the rates of penalty and interest imposed
81	81	for delinquent payment of the tax;
82	82	(10) include the name and telephone number of the
83	83	assessor for the taxing unit and, if different, of the collector for
84	84	the taxing unit;
85	85	(11) for real property, state for the current tax year
86	86	and each of the preceding five tax years:
87	87	(A) the appraised value and taxable value of the
88	88	property;
89	89	(B) the total tax rate for the taxing unit;
90	90	(C) the amount of taxes imposed on the property
91	91	by the taxing unit; and
92	92	(D) the difference, expressed as a percent
93	93	increase or decrease, as applicable, in the amount of taxes imposed
94	94	on the property by the taxing unit compared to the amount imposed
95	95	for the preceding tax year; and
96	96	(12) for real property, state the differences,
97	97	expressed as a percent increase or decrease, as applicable, in the
98	98	following for the current tax year as compared to the fifth tax year
99	99	before that tax year:
100	100	(A) the appraised value and taxable value of the
101	101	property;
102	102	(B) the total tax rate for the taxing unit; and
103	103	(C) the amount of taxes imposed on the property
104	104	by the taxing unit.
105	105	SECTION 1.07. Section 41.41(a), Tax Code, is amended to
106	106	read as follows:
107	107	(a) A property owner is entitled to protest before the
108	108	appraisal review board the following actions:
109	109	(1) determination of the appraised value of the
110	110	owner's property or, in the case of land appraised as provided by
111	111	Subchapter C, D, E, or H, Chapter 23, determination of its appraised
112	112	or market value;
113	113	(2) unequal appraisal of the owner's property;
114	114	(3) inclusion of the owner's property on the appraisal
115	115	records;
116	116	(4) denial to the property owner in whole or in part of
117	117	a partial exemption;
118	118	(5) determination that the owner's land does not
119	119	qualify for appraisal as provided by Subchapter C, D, E, or H,
120	120	Chapter 23;
121	121	(6) identification of the taxing units in which the
122	122	owner's property is taxable in the case of the appraisal district's
123	123	appraisal roll;
124	124	(7) determination that the property owner is the owner
125	125	of property; or
126	126	(8) [a determination that a change in use of land
127	127	appraised under Subchapter C, D, E, or H, Chapter 23, has occurred;
128	128	or
129	129	[(9)] any other action of the chief appraiser,
130	130	appraisal district, or appraisal review board that applies to and
131	131	adversely affects the property owner.
132	132	SECTION 1.08. Sections 41.44(a) and (c), Tax Code, are
133	133	amended to read as follows:
134	134	(a) Except as provided by Subsections (b), (c), (c-1), and
135	135	(c-2), to be entitled to a hearing and determination of a protest,
136	136	the property owner initiating the protest must file a written
137	137	notice of the protest with the appraisal review board having
138	138	authority to hear the matter protested:
139	139	(1) not later than May 15 or the 30th day after the
140	140	date that notice to the property owner was delivered to the property
141	141	owner as provided by Section 25.19, whichever is later;
142	142	(2) in the case of a protest of a change in the
143	143	appraisal records ordered as provided by Subchapter A of this
144	144	chapter or by Chapter 25, not later than the 30th day after the date
145	145	notice of the change is delivered to the property owner;
146	146	(3) [in the case of a determination that a change in
147	147	the use of land appraised under Subchapter C, D, E, or H, Chapter
148	148	23, has occurred, not later than the 30th day after the date the
149	149	notice of the determination is delivered to the property owner;
150	150	[(4)] in the case of a determination of eligibility
151	151	for a refund under Section 23.1243, not later than the 30th day
152	152	after the date the notice of the determination is delivered to the
153	153	property owner; or
154	154	(4) [(5)] in the case of a protest of the modification
155	155	or denial of an application for an exemption under Section 11.35, or
156	156	the determination of an appropriate damage assessment rating for an
157	157	item of qualified property under that section, not later than the
158	158	30th day after the date the property owner receives the notice
159	159	required under Section 11.45(e).
160	160	(c) A property owner who files notice of a protest
161	161	authorized by Section 41.411 is entitled to a hearing and
162	162	determination of the protest if the property owner files the notice
163	163	prior to the date the taxes on the property to which the notice
164	164	applies become delinquent. [An owner of land who files a notice of
165	165	protest under Subsection (a)(3) is entitled to a hearing and
166	166	determination of the protest without regard to whether the
167	167	appraisal records are approved.]
168	168	SECTION 1.09. Section 60.022, Agriculture Code, is amended
169	169	to read as follows:
170	170	Sec. 60.022. CONTENTS OF PETITION. A petition filed under
171	171	Section 60.021 must:
172	172	(1) describe the boundaries of the proposed district
173	173	by metes and bounds or by lot and block number, if there is a
174	174	recorded map or plat and survey of the area;
175	175	(2) include a name for the proposed district, which
176	176	must include the term "Agricultural Development District";
177	177	(3) be signed by the landowners of any land to be
178	178	included within the proposed district and provide an acknowledgment
179	179	consistent with Section 121.001, Civil Practice and Remedies Code,
180	180	that the landowners desire the land to be included in the district;
181	181	(4) include the names of at least five persons who are
182	182	willing and qualified to serve as temporary directors of the
183	183	district;
184	184	(5) name each county in which any agricultural
185	185	facilities to be owned by the district are to be located;
186	186	(6) name each municipality in which any part of the
187	187	district is to be located;
188	188	(7) state the general nature of the proposed
189	189	development and the cost of the development as then estimated by the
190	190	petitioners;
191	191	(8) state the necessity and feasibility of the
192	192	proposed district and whether the district will serve the public
193	193	purpose of furthering agricultural interests;
194	194	(9) include a pledge that the district will make
195	195	payments in lieu of taxes to any school district and county in which
196	196	any real property to be owned by the district is located, in [as
197	197	follows:
198	198	[(A)] annual payments to each entity that are
199	199	equal to the amount of taxes imposed on the real property by the
200	200	entity in the year of the district's creation; and
201	201	[(B) a payment to each entity equal to the amount
202	202	that would be due under Section 23.55, Tax Code, on the district's
203	203	date of creation; and]
204	204	(10) include a pledge that, if the district employs
205	205	more than 50 persons, the district will make payments in lieu of
206	206	taxes to any school district, in addition to those made under
207	207	Subdivision (9), in an amount negotiated between the district and
208	208	the school district.
209	209	SECTION 1.10. Section 21.0421(e), Property Code, is amended
210	210	to read as follows:
211	211	(e) This section does not[:
212	212	[(1)] authorize groundwater rights appraised
213	213	separately from the real property under this section to be
214	214	appraised separately from real property for property tax appraisal
215	215	purposes[; or
216	216	[(2) subject real property condemned for the purpose
217	217	described by Subsection (a) to an additional tax as provided by
218	218	Section 23.46 or 23.55, Tax Code].
219	219	SECTION 1.11. Subsection (a), Section 23.46, Tax Code, is
220	220	transferred to Section 23.41, Tax Code, and redesignated as
221	221	Subsection (c), Section 23.41, Tax Code, to read as follows:
222	222	(c) [(a)] When appraising land designated for agricultural
223	223	use, the chief appraiser also shall appraise the land at its market
224	224	value and shall record both the market value and the value based on
225	225	its capacity to produce agricultural products in the appraisal
226	226	records.
227	227	SECTION 1.12. The following provisions of the Tax Code are
228	228	repealed:
229	229	(1) Section 23.20(g);
230	230	(2) the heading to Section 23.46;
231	231	(3) Sections 23.46(b), (c), (d), (e), and (f);
232	232	(4) Sections 23.46(e-1) and (g), as added by S.B.
233	233	No. 725, Acts of the 87th Legislature, Regular Session, 2021, and
234	234	effective September 1, 2021;
235	235	(5) Sections 23.47(c) and (d);
236	236	(6) Section 23.55;
237	237	(7) Sections 23.58(c) and (d);
238	238	(8) Section 23.76;
239	239	(9) Section 23.86;
240	240	(10) Section 23.96; and
241	241	(11) Section 23.9807.
242	242	SECTION 1.13. The repeal of Sections 23.46, 23.55, 23.76,
243	243	23.86, 23.96, and 23.9807, Tax Code, by this Act does not affect an
244	244	additional tax imposed as a result of a sale or change of use of land
245	245	appraised under Subchapter C, D, E, F, G, or H, Chapter 23, Tax
246	246	Code, that occurred before the effective date of this Act, and the
247	247	former law is continued in effect for purposes of that tax.
248	248	ARTICLE 2. REPEAL OF ADDITIONAL TAX PROVISIONS IN SUBCHAPTERS D, E,
249	249	F, G, AND H, CHAPTER 23, TAX CODE
250	250	SECTION 2.01. Section 1.07(d), Tax Code, is amended to read
251	251	as follows:
252	252	(d) A notice required by Section 11.43(q), 11.45(d),
253	253	23.44(d), 23.46(c) or (f), 23.54(e), 23.541(c), [23.55(e),]
254	254	23.551(a), 23.57(d), [23.76(e),] 23.79(d), or 23.85(d) must be sent
255	255	by certified mail.
256	256	SECTION 2.02. Section 23.20(g), Tax Code, is amended to
257	257	read as follows:
258	258	(g) A waiver of a special appraisal of property under
259	259	Subchapter C[, D, E, F, or G of this chapter] does not constitute a
260	260	change of use of the property or diversion of the property to
261	261	another use for purposes of the imposition of additional taxes
262	262	under that subchapter [any of those subchapters].
263	263	SECTION 2.03. Section 23.52(e), Tax Code, is amended to
264	264	read as follows:
265	265	(e) The [For the purposes of Section 23.55 of this code,
266	266	the] chief appraiser [also] shall determine the market value of
267	267	qualified open-space land and shall record both the market value
268	268	and the appraised value in the appraisal records.
269	269	SECTION 2.04. Section 23.524(e), Tax Code, is amended to
270	270	read as follows:
271	271	(e) Notwithstanding Subsection (b) or (c), the eligibility
272	272	of [For the purposes of this subchapter, a change of use of the]
273	273	land subject to this section for appraisal under this subchapter is
274	274	considered to have ended [occurred] on the day the period
275	275	prescribed by Subsection (c) begins if the owner has not fully
276	276	complied with the terms of the agreement described by Subsection
277	277	(b) on the date the agreement ends.
278	278	SECTION 2.05. Sections 23.551(a) and (d), Tax Code, are
279	279	amended to read as follows:
280	280	(a) If land appraised as provided by this subchapter is
281	281	owned by an individual 65 years of age or older, before making a
282	282	determination that [a change in use of] the land is no longer
283	283	eligible for appraisal under this subchapter [has occurred], the
284	284	chief appraiser shall deliver a written notice to the owner stating
285	285	that the chief appraiser believes [a change in use of] the land may
286	286	no longer be eligible for appraisal under this subchapter [have
287	287	occurred].
288	288	(d) If the chief appraiser does not receive a response on or
289	289	before the 60th day after the date the notice is mailed, the chief
290	290	appraiser must make a reasonable effort to locate the owner and
291	291	determine whether the land remains eligible to be appraised as
292	292	provided by this subchapter before determining that [a change in
293	293	use of] the land is no longer eligible for appraisal under this
294	294	subchapter [has occurred].
295	295	SECTION 2.06. Section 23.73(c), Tax Code, is amended to
296	296	read as follows:
297	297	(c) The [For the purposes of Section 23.76 of this code,
298	298	the] chief appraiser [also] shall determine the market value of
299	299	qualified timber land and shall record both the market value and the
300	300	appraised value in the appraisal records.
301	301	SECTION 2.07. Sections 31.01(c) and (c-1), Tax Code, are
302	302	amended to read as follows:
303	303	(c) The tax bill or a separate statement accompanying the
304	304	tax bill shall:
305	305	(1) identify the property subject to the tax;
306	306	(2) state the appraised value, assessed value, and
307	307	taxable value of the property;
308	308	(3) if the property is land appraised as provided by
309	309	Subchapter C, [D, E, or H,] Chapter 23, state the market value and
310	310	the taxable value for purposes of deferred or additional taxation
311	311	as provided by Section 23.46[, 23.55, 23.76, or 23.9807, as
312	312	applicable];
313	313	(4) if the property is land appraised as provided by
314	314	Subchapter D, E, or H, Chapter 23, state the market value of the
315	315	land;
316	316	(5) state the assessment ratio for the taxing unit;
317	317	(6) [(5)] state the type and amount of any partial
318	318	exemption applicable to the property, indicating whether it applies
319	319	to appraised or assessed value;
320	320	(7) [(6)] state the total tax rate for the taxing
321	321	unit;
322	322	(8) [(7)] state the amount of tax due, the due date,
323	323	and the delinquency date;
324	324	(9) [(8)] explain the payment option and discounts
325	325	provided by Sections 31.03 and 31.05, if available to the taxing
326	326	unit's taxpayers, and state the date on which each of the discount
327	327	periods provided by Section 31.05 concludes, if the discounts are
328	328	available;
329	329	(10) [(9)] state the rates of penalty and interest
330	330	imposed for delinquent payment of the tax;
331	331	(11) [(10)] include the name and telephone number of
332	332	the assessor for the taxing unit and, if different, of the collector
333	333	for the taxing unit;
334	334	(12) [(11)] for real property, state for the current
335	335	tax year and each of the preceding five tax years:
336	336	(A) the appraised value and taxable value of the
337	337	property;
338	338	(B) the total tax rate for the taxing unit;
339	339	(C) the amount of taxes imposed on the property
340	340	by the taxing unit; and
341	341	(D) the difference, expressed as a percent
342	342	increase or decrease, as applicable, in the amount of taxes imposed
343	343	on the property by the taxing unit compared to the amount imposed
344	344	for the preceding tax year; and
345	345	(13) [(12)] for real property, state the differences,
346	346	expressed as a percent increase or decrease, as applicable, in the
347	347	following for the current tax year as compared to the fifth tax year
348	348	before that tax year:
349	349	(A) the appraised value and taxable value of the
350	350	property;
351	351	(B) the total tax rate for the taxing unit; and
352	352	(C) the amount of taxes imposed on the property
353	353	by the taxing unit.
354	354	(c-1) If for any of the preceding six tax years any
355	355	information required by Subsection (c)(12) [(c)(11)] or (13) [(12)]
356	356	to be included in a tax bill or separate statement is unavailable,
357	357	the tax bill or statement must state that the information is not
358	358	available for that year.
359	359	SECTION 2.08. Section 41.41(a), Tax Code, is amended to
360	360	read as follows:
361	361	(a) A property owner is entitled to protest before the
362	362	appraisal review board the following actions:
363	363	(1) determination of the appraised value of the
364	364	owner's property or, in the case of land appraised as provided by
365	365	Subchapter C, D, E, or H, Chapter 23, determination of its appraised
366	366	or market value;
367	367	(2) unequal appraisal of the owner's property;
368	368	(3) inclusion of the owner's property on the appraisal
369	369	records;
370	370	(4) denial to the property owner in whole or in part of
371	371	a partial exemption;
372	372	(5) determination that the owner's land does not
373	373	qualify for appraisal as provided by Subchapter C, D, E, or H,
374	374	Chapter 23;
375	375	(6) identification of the taxing units in which the
376	376	owner's property is taxable in the case of the appraisal district's
377	377	appraisal roll;
378	378	(7) determination that the property owner is the owner
379	379	of property;
380	380	(8) a determination that a change in use of land
381	381	appraised under Subchapter C, [D, E, or H,] Chapter 23, has
382	382	occurred; or
383	383	(9) any other action of the chief appraiser, appraisal
384	384	district, or appraisal review board that applies to and adversely
385	385	affects the property owner.
386	386	SECTION 2.09. Section 41.44(a), Tax Code, is amended to
387	387	read as follows:
388	388	(a) Except as provided by Subsections (b), (c), (c-1), and
389	389	(c-2), to be entitled to a hearing and determination of a protest,
390	390	the property owner initiating the protest must file a written
391	391	notice of the protest with the appraisal review board having
392	392	authority to hear the matter protested:
393	393	(1) not later than May 15 or the 30th day after the
394	394	date that notice to the property owner was delivered to the property
395	395	owner as provided by Section 25.19, whichever is later;
396	396	(2) in the case of a protest of a change in the
397	397	appraisal records ordered as provided by Subchapter A of this
398	398	chapter or by Chapter 25, not later than the 30th day after the date
399	399	notice of the change is delivered to the property owner;
400	400	(3) in the case of a determination that a change in the
401	401	use of land appraised under Subchapter C, [D, E, or H,] Chapter 23,
402	402	has occurred, not later than the 30th day after the date the notice
403	403	of the determination is delivered to the property owner;
404	404	(4) in the case of a determination of eligibility for a
405	405	refund under Section 23.1243, not later than the 30th day after the
406	406	date the notice of the determination is delivered to the property
407	407	owner; or
408	408	(5) in the case of a protest of the modification or
409	409	denial of an application for an exemption under Section 11.35, or
410	410	the determination of an appropriate damage assessment rating for an
411	411	item of qualified property under that section, not later than the
412	412	30th day after the date the property owner receives the notice
413	413	required under Section 11.45(e).
414	414	SECTION 2.10. Section 60.022, Agriculture Code, is amended
415	415	to read as follows:
416	416	Sec. 60.022. CONTENTS OF PETITION. A petition filed under
417	417	Section 60.021 must:
418	418	(1) describe the boundaries of the proposed district
419	419	by metes and bounds or by lot and block number, if there is a
420	420	recorded map or plat and survey of the area;
421	421	(2) include a name for the proposed district, which
422	422	must include the term "Agricultural Development District";
423	423	(3) be signed by the landowners of any land to be
424	424	included within the proposed district and provide an acknowledgment
425	425	consistent with Section 121.001, Civil Practice and Remedies Code,
426	426	that the landowners desire the land to be included in the district;
427	427	(4) include the names of at least five persons who are
428	428	willing and qualified to serve as temporary directors of the
429	429	district;
430	430	(5) name each county in which any agricultural
431	431	facilities to be owned by the district are to be located;
432	432	(6) name each municipality in which any part of the
433	433	district is to be located;
434	434	(7) state the general nature of the proposed
435	435	development and the cost of the development as then estimated by the
436	436	petitioners;
437	437	(8) state the necessity and feasibility of the
438	438	proposed district and whether the district will serve the public
439	439	purpose of furthering agricultural interests;
440	440	(9) include a pledge that the district will make
441	441	payments in lieu of taxes to any school district and county in which
442	442	any real property to be owned by the district is located, in [as
443	443	follows:
444	444	[(A)] annual payments to each entity that are
445	445	equal to the amount of taxes imposed on the real property by the
446	446	entity in the year of the district's creation; and
447	447	[(B) a payment to each entity equal to the amount
448	448	that would be due under Section 23.55, Tax Code, on the district's
449	449	date of creation; and]
450	450	(10) include a pledge that, if the district employs
451	451	more than 50 persons, the district will make payments in lieu of
452	452	taxes to any school district, in addition to those made under
453	453	Subdivision (9), in an amount negotiated between the district and
454	454	the school district.
455	455	SECTION 2.11. Section 21.0421(e), Property Code, is amended
456	456	to read as follows:
457	457	(e) This section does not:
458	458	(1) authorize groundwater rights appraised separately
459	459	from the real property under this section to be appraised
460	460	separately from real property for property tax appraisal purposes;
461	461	or
462	462	(2) subject real property condemned for the purpose
463	463	described by Subsection (a) to an additional tax as provided by
464	464	Section 23.46 [or 23.55], Tax Code.
465	465	SECTION 2.12. The following provisions of the Tax Code are
466	466	repealed:
467	467	(1) Section 23.55;
468	468	(2) Sections 23.58(c) and (d);
469	469	(3) Section 23.76;
470	470	(4) Section 23.86;
471	471	(5) Section 23.96; and
472	472	(6) Section 23.9807.
473	473	SECTION 2.13. The repeal of Sections 23.55, 23.76, 23.86,
474	474	23.96, and 23.9807, Tax Code, by this Act does not affect an
475	475	additional tax imposed as a result of a change of use of land
476	476	appraised under Subchapter D, E, F, G, or H, Chapter 23, Tax Code,
477	477	that occurred before the effective date of this Act, and the former
478	478	law is continued in effect for purposes of that tax.
479	479	ARTICLE 3. EFFECTIVE DATE
480	480	SECTION 3.01. (a) Except as otherwise provided by this
481	481	section, this Act takes effect January 1, 2023.
482	482	(b) Article 1 of this Act takes effect only if the
483	483	constitutional amendment proposed by the 87th Legislature, 2nd
484	484	Called Session, 2021, repealing the provision that subjects land
485	485	designated for agricultural use to an additional tax when the land
486	486	is diverted to a purpose other than agricultural use or sold is
487	487	approved by the voters. If that amendment is not approved by the
488	488	voters, Article 1 of this Act has no effect.
489	489	(c) Article 2 of this Act takes effect only if Article 1 of
490	490	this Act does not take effect. If Article 1 of this Act takes
491	491	effect, Article 2 of this Act has no effect.