Texas 2021 - 87th 2nd C.S.

Texas Senate Bill SB35 Compare Versions

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

Old	New	Differences
1	1	By: Hall S.B. No. 35
2	2
3	3
4	4	A BILL TO BE ENTITLED
5	5	AN ACT
6	6	relating to the repeal of the additional ad valorem taxes imposed as
7	7	a result of a sale or change of use of certain land.
8	8	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
9	9	ARTICLE 1. REPEAL OF ADDITIONAL TAX PROVISIONS IN SUBCHAPTERS C, D,
10	10	E, F, G, AND H, CHAPTER 23, TAX CODE
11	11	SECTION 1.01. Section 1.07(d), Tax Code, is amended to read
12	12	as follows:
13	13	(d) A notice required by Section 11.43(q), 11.45(d),
14	14	23.44(d), [23.46(c) or (f),] 23.54(e), 23.541(c), [23.55(e),]
15	15	23.551(a), 23.57(d), [23.76(e),] 23.79(d), or 23.85(d) must be sent
16	16	by certified mail.
17	17	SECTION 1.02. Section 23.52(e), Tax Code, is amended to
18	18	read as follows:
19	19	(e) The [For the purposes of Section 23.55 of this code,
20	20	the] chief appraiser [also] shall determine the market value of
21	21	qualified open-space land and shall record both the market value
22	22	and the appraised value in the appraisal records.
23	23	SECTION 1.03. Section 23.524(e), Tax Code, is amended to
24	24	read as follows:
25	25	(e) Notwithstanding Subsection (b) or (c), the eligibility
26	26	of [For the purposes of this subchapter, a change of use of the]
27	27	land subject to this section for appraisal under this subchapter is
28	28	considered to have ended [occurred] on the day the period
29	29	prescribed by Subsection (c) begins if the owner has not fully
30	30	complied with the terms of the agreement described by Subsection
31	31	(b) on the date the agreement ends.
32	32	SECTION 1.04. Sections 23.551(a) and (d), Tax Code, are
33	33	amended to read as follows:
34	34	(a) If land appraised as provided by this subchapter is
35	35	owned by an individual 65 years of age or older, before making a
36	36	determination that [a change in use of] the land is no longer
37	37	eligible for appraisal under this subchapter [has occurred], the
38	38	chief appraiser shall deliver a written notice to the owner stating
39	39	that the chief appraiser believes [a change in use of] the land may
40	40	no longer be eligible for appraisal under this subchapter [have
41	41	occurred].
42	42	(d) If the chief appraiser does not receive a response on or
43	43	before the 60th day after the date the notice is mailed, the chief
44	44	appraiser must make a reasonable effort to locate the owner and
45	45	determine whether the land remains eligible to be appraised as
46	46	provided by this subchapter before determining that [a change in
47	47	use of] the land is no longer eligible for appraisal under this
48	48	subchapter [has occurred].
49	49	SECTION 1.05. Section 23.73(c), Tax Code, is amended to
50	50	read as follows:
51	51	(c) The [For the purposes of Section 23.76 of this code,
52	52	the] chief appraiser [also] shall determine the market value of
53	53	qualified timber land and shall record both the market value and the
54	54	appraised value in the appraisal records.
55	55	SECTION 1.06. Section 31.01(c), Tax Code, is amended to
56	56	read as follows:
57	57	(c) The tax bill or a separate statement accompanying the
58	58	tax bill shall:
59	59	(1) identify the property subject to the tax;
60	60	(2) state the appraised value, assessed value, and
61	61	taxable value of the property;
62	62	(3) if the property is land appraised as provided by
63	63	Subchapter C, D, E, or H, Chapter 23, state the market value of the
64	64	land [and the taxable value for purposes of deferred or additional
65	65	taxation as provided by Section 23.46, 23.55, 23.76, or 23.9807, as
66	66	applicable];
67	67	(4) state the assessment ratio for the taxing unit;
68	68	(5) state the type and amount of any partial exemption
69	69	applicable to the property, indicating whether it applies to
70	70	appraised or assessed value;
71	71	(6) state the total tax rate for the taxing unit;
72	72	(7) state the amount of tax due, the due date, and the
73	73	delinquency date;
74	74	(8) explain the payment option and discounts provided
75	75	by Sections 31.03 and 31.05, if available to the taxing unit's
76	76	taxpayers, and state the date on which each of the discount periods
77	77	provided by Section 31.05 concludes, if the discounts are
78	78	available;
79	79	(9) state the rates of penalty and interest imposed
80	80	for delinquent payment of the tax;
81	81	(10) include the name and telephone number of the
82	82	assessor for the taxing unit and, if different, of the collector for
83	83	the taxing unit;
84	84	(11) for real property, state for the current tax year
85	85	and each of the preceding five tax years:
86	86	(A) the appraised value and taxable value of the
87	87	property;
88	88	(B) the total tax rate for the taxing unit;
89	89	(C) the amount of taxes imposed on the property
90	90	by the taxing unit; and
91	91	(D) the difference, expressed as a percent
92	92	increase or decrease, as applicable, in the amount of taxes imposed
93	93	on the property by the taxing unit compared to the amount imposed
94	94	for the preceding tax year; and
95	95	(12) for real property, state the differences,
96	96	expressed as a percent increase or decrease, as applicable, in the
97	97	following for the current tax year as compared to the fifth tax year
98	98	before that tax year:
99	99	(A) the appraised value and taxable value of the
100	100	property;
101	101	(B) the total tax rate for the taxing unit; and
102	102	(C) the amount of taxes imposed on the property
103	103	by the taxing unit.
104	104	SECTION 1.07. Section 41.41(a), Tax Code, is amended to
105	105	read as follows:
106	106	(a) A property owner is entitled to protest before the
107	107	appraisal review board the following actions:
108	108	(1) determination of the appraised value of the
109	109	owner's property or, in the case of land appraised as provided by
110	110	Subchapter C, D, E, or H, Chapter 23, determination of its appraised
111	111	or market value;
112	112	(2) unequal appraisal of the owner's property;
113	113	(3) inclusion of the owner's property on the appraisal
114	114	records;
115	115	(4) denial to the property owner in whole or in part of
116	116	a partial exemption;
117	117	(5) determination that the owner's land does not
118	118	qualify for appraisal as provided by Subchapter C, D, E, or H,
119	119	Chapter 23;
120	120	(6) identification of the taxing units in which the
121	121	owner's property is taxable in the case of the appraisal district's
122	122	appraisal roll;
123	123	(7) determination that the property owner is the owner
124	124	of property; or
125	125	(8) [a determination that a change in use of land
126	126	appraised under Subchapter C, D, E, or H, Chapter 23, has occurred;
127	127	or
128	128	[(9)] any other action of the chief appraiser,
129	129	appraisal district, or appraisal review board that applies to and
130	130	adversely affects the property owner.
131	131	SECTION 1.08. Sections 41.44(a) and (c), Tax Code, are
132	132	amended to read as follows:
133	133	(a) Except as provided by Subsections (b), (c), (c-1), and
134	134	(c-2), to be entitled to a hearing and determination of a protest,
135	135	the property owner initiating the protest must file a written
136	136	notice of the protest with the appraisal review board having
137	137	authority to hear the matter protested:
138	138	(1) not later than May 15 or the 30th day after the
139	139	date that notice to the property owner was delivered to the property
140	140	owner as provided by Section 25.19, whichever is later;
141	141	(2) in the case of a protest of a change in the
142	142	appraisal records ordered as provided by Subchapter A of this
143	143	chapter or by Chapter 25, not later than the 30th day after the date
144	144	notice of the change is delivered to the property owner;
145	145	(3) [in the case of a determination that a change in
146	146	the use of land appraised under Subchapter C, D, E, or H, Chapter
147	147	23, has occurred, not later than the 30th day after the date the
148	148	notice of the determination is delivered to the property owner;
149	149	[(4)] in the case of a determination of eligibility
150	150	for a refund under Section 23.1243, not later than the 30th day
151	151	after the date the notice of the determination is delivered to the
152	152	property owner; or
153	153	(4) [(5)] in the case of a protest of the modification
154	154	or denial of an application for an exemption under Section 11.35, or
155	155	the determination of an appropriate damage assessment rating for an
156	156	item of qualified property under that section, not later than the
157	157	30th day after the date the property owner receives the notice
158	158	required under Section 11.45(e).
159	159	(c) A property owner who files notice of a protest
160	160	authorized by Section 41.411 is entitled to a hearing and
161	161	determination of the protest if the property owner files the notice
162	162	prior to the date the taxes on the property to which the notice
163	163	applies become delinquent. [An owner of land who files a notice of
164	164	protest under Subsection (a)(3) is entitled to a hearing and
165	165	determination of the protest without regard to whether the
166	166	appraisal records are approved.]
167	167	SECTION 1.09. Section 60.022, Agriculture Code, is amended
168	168	to read as follows:
169	169	Sec. 60.022. CONTENTS OF PETITION. A petition filed under
170	170	Section 60.021 must:
171	171	(1) describe the boundaries of the proposed district
172	172	by metes and bounds or by lot and block number, if there is a
173	173	recorded map or plat and survey of the area;
174	174	(2) include a name for the proposed district, which
175	175	must include the term "Agricultural Development District";
176	176	(3) be signed by the landowners of any land to be
177	177	included within the proposed district and provide an acknowledgment
178	178	consistent with Section 121.001, Civil Practice and Remedies Code,
179	179	that the landowners desire the land to be included in the district;
180	180	(4) include the names of at least five persons who are
181	181	willing and qualified to serve as temporary directors of the
182	182	district;
183	183	(5) name each county in which any agricultural
184	184	facilities to be owned by the district are to be located;
185	185	(6) name each municipality in which any part of the
186	186	district is to be located;
187	187	(7) state the general nature of the proposed
188	188	development and the cost of the development as then estimated by the
189	189	petitioners;
190	190	(8) state the necessity and feasibility of the
191	191	proposed district and whether the district will serve the public
192	192	purpose of furthering agricultural interests;
193	193	(9) include a pledge that the district will make
194	194	payments in lieu of taxes to any school district and county in which
195	195	any real property to be owned by the district is located, in [as
196	196	follows:
197	197	[(A)] annual payments to each entity that are
198	198	equal to the amount of taxes imposed on the real property by the
199	199	entity in the year of the district's creation; and
200	200	[(B) a payment to each entity equal to the amount
201	201	that would be due under Section 23.55, Tax Code, on the district's
202	202	date of creation; and]
203	203	(10) include a pledge that, if the district employs
204	204	more than 50 persons, the district will make payments in lieu of
205	205	taxes to any school district, in addition to those made under
206	206	Subdivision (9), in an amount negotiated between the district and
207	207	the school district.
208	208	SECTION 1.10. Section 21.0421(e), Property Code, is amended
209	209	to read as follows:
210	210	(e) This section does not[:
211	211	[(1)] authorize groundwater rights appraised
212	212	separately from the real property under this section to be
213	213	appraised separately from real property for property tax appraisal
214	214	purposes[; or
215	215	[(2) subject real property condemned for the purpose
216	216	described by Subsection (a) to an additional tax as provided by
217	217	Section 23.46 or 23.55, Tax Code].
218	218	SECTION 1.11. Subsection (a), Section 23.46, Tax Code, is
219	219	transferred to Section 23.41, Tax Code, and redesignated as
220	220	Subsection (c), Section 23.41, Tax Code.
221	221	SECTION 1.12. The following provisions of the Tax Code are
222	222	repealed:
223	223	(1) Section 23.20(g);
224	224	(2) the heading to Section 23.46;
225	225	(3) Sections 23.46(b), (c), (d), (e), and (f);
226	226	(4) Sections 23.46(e-1) and (g), as added by S.B.
227	227	No. 725, Acts of the 87th Legislature, Regular Session, 2021, and
228	228	effective September 1, 2021;
229	229	(5) Sections 23.47(c) and (d);
230	230	(6) Section 23.55;
231	231	(7) Sections 23.58(c) and (d);
232	232	(8) Section 23.76;
233	233	(9) Section 23.86;
234	234	(10) Section 23.96; and
235	235	(11) Section 23.9807.
236	236	SECTION 1.13. The repeal of Sections 23.46, 23.55, 23.76,
237	237	23.86, 23.96, and 23.9807, Tax Code, by this Act does not affect an
238	238	additional tax imposed as a result of a sale or change of use of land
239	239	appraised under Subchapter C, D, E, F, G, or H, Chapter 23, Tax
240	240	Code, that occurred before the effective date of this Act, and the
241	241	former law is continued in effect for purposes of that tax.
242	242	ARTICLE 2. REPEAL OF ADDITIONAL TAX PROVISIONS IN SUBCHAPTERS D, E,
243	243	F, G, AND H, CHAPTER 23, TAX CODE
244	244	SECTION 2.01. Section 1.07(d), Tax Code, is amended to read
245	245	as follows:
246	246	(d) A notice required by Section 11.43(q), 11.45(d),
247	247	23.44(d), 23.46(c) or (f), 23.54(e), 23.541(c), [23.55(e),]
248	248	23.551(a), 23.57(d), [23.76(e),] 23.79(d), or 23.85(d) must be sent
249	249	by certified mail.
250	250	SECTION 2.02. Section 23.20(g), Tax Code, is amended to
251	251	read as follows:
252	252	(g) A waiver of a special appraisal of property under
253	253	Subchapter C[, D, E, F, or G of this chapter] does not constitute a
254	254	change of use of the property or diversion of the property to
255	255	another use for purposes of the imposition of additional taxes
256	256	under that subchapter [any of those subchapters].
257	257	SECTION 2.03. Section 23.52(e), Tax Code, is amended to
258	258	read as follows:
259	259	(e) The [For the purposes of Section 23.55 of this code,
260	260	the] chief appraiser [also] shall determine the market value of
261	261	qualified open-space land and shall record both the market value
262	262	and the appraised value in the appraisal records.
263	263	SECTION 2.04. Section 23.524(e), Tax Code, is amended to
264	264	read as follows:
265	265	(e) Notwithstanding Subsection (b) or (c), the eligibility
266	266	of [For the purposes of this subchapter, a change of use of the]
267	267	land subject to this section for appraisal under this subchapter is
268	268	considered to have ended [occurred] on the day the period
269	269	prescribed by Subsection (c) begins if the owner has not fully
270	270	complied with the terms of the agreement described by Subsection
271	271	(b) on the date the agreement ends.
272	272	SECTION 2.05. Sections 23.551(a) and (d), Tax Code, are
273	273	amended to read as follows:
274	274	(a) If land appraised as provided by this subchapter is
275	275	owned by an individual 65 years of age or older, before making a
276	276	determination that [a change in use of] the land is no longer
277	277	eligible for appraisal under this subchapter [has occurred], the
278	278	chief appraiser shall deliver a written notice to the owner stating
279	279	that the chief appraiser believes [a change in use of] the land may
280	280	no longer be eligible for appraisal under this subchapter [have
281	281	occurred].
282	282	(d) If the chief appraiser does not receive a response on or
283	283	before the 60th day after the date the notice is mailed, the chief
284	284	appraiser must make a reasonable effort to locate the owner and
285	285	determine whether the land remains eligible to be appraised as
286	286	provided by this subchapter before determining that [a change in
287	287	use of] the land is no longer eligible for appraisal under this
288	288	subchapter [has occurred].
289	289	SECTION 2.06. Section 23.73(c), Tax Code, is amended to
290	290	read as follows:
291	291	(c) The [For the purposes of Section 23.76 of this code,
292	292	the] chief appraiser [also] shall determine the market value of
293	293	qualified timber land and shall record both the market value and the
294	294	appraised value in the appraisal records.
295	295	SECTION 2.07. Sections 31.01(c) and (c-1), Tax Code, are
296	296	amended to read as follows:
297	297	(c) The tax bill or a separate statement accompanying the
298	298	tax bill shall:
299	299	(1) identify the property subject to the tax;
300	300	(2) state the appraised value, assessed value, and
301	301	taxable value of the property;
302	302	(3) if the property is land appraised as provided by
303	303	Subchapter C, [D, E, or H,] Chapter 23, state the market value and
304	304	the taxable value for purposes of deferred or additional taxation
305	305	as provided by Section 23.46[, 23.55, 23.76, or 23.9807, as
306	306	applicable];
307	307	(4) if the property is land appraised as provided by
308	308	Subchapter D, E, or H, Chapter 23, state the market value of the
309	309	land;
310	310	(5) state the assessment ratio for the taxing unit;
311	311	(6) [(5)] state the type and amount of any partial
312	312	exemption applicable to the property, indicating whether it applies
313	313	to appraised or assessed value;
314	314	(7) [(6)] state the total tax rate for the taxing
315	315	unit;
316	316	(8) [(7)] state the amount of tax due, the due date,
317	317	and the delinquency date;
318	318	(9) [(8)] explain the payment option and discounts
319	319	provided by Sections 31.03 and 31.05, if available to the taxing
320	320	unit's taxpayers, and state the date on which each of the discount
321	321	periods provided by Section 31.05 concludes, if the discounts are
322	322	available;
323	323	(10) [(9)] state the rates of penalty and interest
324	324	imposed for delinquent payment of the tax;
325	325	(11) [(10)] include the name and telephone number of
326	326	the assessor for the taxing unit and, if different, of the collector
327	327	for the taxing unit;
328	328	(12) [(11)] for real property, state for the current
329	329	tax year and each of the preceding five tax years:
330	330	(A) the appraised value and taxable value of the
331	331	property;
332	332	(B) the total tax rate for the taxing unit;
333	333	(C) the amount of taxes imposed on the property
334	334	by the taxing unit; and
335	335	(D) the difference, expressed as a percent
336	336	increase or decrease, as applicable, in the amount of taxes imposed
337	337	on the property by the taxing unit compared to the amount imposed
338	338	for the preceding tax year; and
339	339	(13) [(12)] for real property, state the differences,
340	340	expressed as a percent increase or decrease, as applicable, in the
341	341	following for the current tax year as compared to the fifth tax year
342	342	before that tax year:
343	343	(A) the appraised value and taxable value of the
344	344	property;
345	345	(B) the total tax rate for the taxing unit; and
346	346	(C) the amount of taxes imposed on the property
347	347	by the taxing unit.
348	348	(c-1) If for any of the preceding six tax years any
349	349	information required by Subsection (c)(12) [(c)(11)] or (13) [(12)]
350	350	to be included in a tax bill or separate statement is unavailable,
351	351	the tax bill or statement must state that the information is not
352	352	available for that year.
353	353	SECTION 2.08. Section 41.41(a), Tax Code, is amended to
354	354	read as follows:
355	355	(a) A property owner is entitled to protest before the
356	356	appraisal review board the following actions:
357	357	(1) determination of the appraised value of the
358	358	owner's property or, in the case of land appraised as provided by
359	359	Subchapter C, D, E, or H, Chapter 23, determination of its appraised
360	360	or market value;
361	361	(2) unequal appraisal of the owner's property;
362	362	(3) inclusion of the owner's property on the appraisal
363	363	records;
364	364	(4) denial to the property owner in whole or in part of
365	365	a partial exemption;
366	366	(5) determination that the owner's land does not
367	367	qualify for appraisal as provided by Subchapter C, D, E, or H,
368	368	Chapter 23;
369	369	(6) identification of the taxing units in which the
370	370	owner's property is taxable in the case of the appraisal district's
371	371	appraisal roll;
372	372	(7) determination that the property owner is the owner
373	373	of property;
374	374	(8) a determination that a change in use of land
375	375	appraised under Subchapter C, [D, E, or H,] Chapter 23, has
376	376	occurred; or
377	377	(9) any other action of the chief appraiser, appraisal
378	378	district, or appraisal review board that applies to and adversely
379	379	affects the property owner.
380	380	SECTION 2.09. Section 41.44(a), Tax Code, is amended to
381	381	read as follows:
382	382	(a) Except as provided by Subsections (b), (c), (c-1), and
383	383	(c-2), to be entitled to a hearing and determination of a protest,
384	384	the property owner initiating the protest must file a written
385	385	notice of the protest with the appraisal review board having
386	386	authority to hear the matter protested:
387	387	(1) not later than May 15 or the 30th day after the
388	388	date that notice to the property owner was delivered to the property
389	389	owner as provided by Section 25.19, whichever is later;
390	390	(2) in the case of a protest of a change in the
391	391	appraisal records ordered as provided by Subchapter A of this
392	392	chapter or by Chapter 25, not later than the 30th day after the date
393	393	notice of the change is delivered to the property owner;
394	394	(3) in the case of a determination that a change in the
395	395	use of land appraised under Subchapter C, [D, E, or H,] Chapter 23,
396	396	has occurred, not later than the 30th day after the date the notice
397	397	of the determination is delivered to the property owner;
398	398	(4) in the case of a determination of eligibility for a
399	399	refund under Section 23.1243, not later than the 30th day after the
400	400	date the notice of the determination is delivered to the property
401	401	owner; or
402	402	(5) in the case of a protest of the modification or
403	403	denial of an application for an exemption under Section 11.35, or
404	404	the determination of an appropriate damage assessment rating for an
405	405	item of qualified property under that section, not later than the
406	406	30th day after the date the property owner receives the notice
407	407	required under Section 11.45(e).
408	408	SECTION 2.10. Section 60.022, Agriculture Code, is amended
409	409	to read as follows:
410	410	Sec. 60.022. CONTENTS OF PETITION. A petition filed under
411	411	Section 60.021 must:
412	412	(1) describe the boundaries of the proposed district
413	413	by metes and bounds or by lot and block number, if there is a
414	414	recorded map or plat and survey of the area;
415	415	(2) include a name for the proposed district, which
416	416	must include the term "Agricultural Development District";
417	417	(3) be signed by the landowners of any land to be
418	418	included within the proposed district and provide an acknowledgment
419	419	consistent with Section 121.001, Civil Practice and Remedies Code,
420	420	that the landowners desire the land to be included in the district;
421	421	(4) include the names of at least five persons who are
422	422	willing and qualified to serve as temporary directors of the
423	423	district;
424	424	(5) name each county in which any agricultural
425	425	facilities to be owned by the district are to be located;
426	426	(6) name each municipality in which any part of the
427	427	district is to be located;
428	428	(7) state the general nature of the proposed
429	429	development and the cost of the development as then estimated by the
430	430	petitioners;
431	431	(8) state the necessity and feasibility of the
432	432	proposed district and whether the district will serve the public
433	433	purpose of furthering agricultural interests;
434	434	(9) include a pledge that the district will make
435	435	payments in lieu of taxes to any school district and county in which
436	436	any real property to be owned by the district is located, in [as
437	437	follows:
438	438	[(A)] annual payments to each entity that are
439	439	equal to the amount of taxes imposed on the real property by the
440	440	entity in the year of the district's creation; and
441	441	[(B) a payment to each entity equal to the amount
442	442	that would be due under Section 23.55, Tax Code, on the district's
443	443	date of creation; and]
444	444	(10) include a pledge that, if the district employs
445	445	more than 50 persons, the district will make payments in lieu of
446	446	taxes to any school district, in addition to those made under
447	447	Subdivision (9), in an amount negotiated between the district and
448	448	the school district.
449	449	SECTION 2.11. Section 21.0421(e), Property Code, is amended
450	450	to read as follows:
451	451	(e) This section does not:
452	452	(1) authorize groundwater rights appraised separately
453	453	from the real property under this section to be appraised
454	454	separately from real property for property tax appraisal purposes;
455	455	or
456	456	(2) subject real property condemned for the purpose
457	457	described by Subsection (a) to an additional tax as provided by
458	458	Section 23.46 [or 23.55], Tax Code.
459	459	SECTION 2.12. The following provisions of the Tax Code are
460	460	repealed:
461	461	(1) Section 23.55;
462	462	(2) Sections 23.58(c) and (d);
463	463	(3) Section 23.76;
464	464	(4) Section 23.86;
465	465	(5) Section 23.96; and
466	466	(6) Section 23.9807.
467	467	SECTION 2.13. The repeal of Sections 23.55, 23.76, 23.86,
468	468	23.96, and 23.9807, Tax Code, by this Act does not affect an
469	469	additional tax imposed as a result of a change of use of land
470	470	appraised under Subchapter D, E, F, G, or H, Chapter 23, Tax Code,
471	471	that occurred before the effective date of this Act, and the former
472	472	law is continued in effect for purposes of that tax.
473	473	ARTICLE 3. EFFECTIVE DATE
474	474	SECTION 3.01. (a) Except as otherwise provided by this
475	475	section, this Act takes effect January 1, 2022.
476	476	(b) Article 1 of this Act takes effect only if the
477	477	constitutional amendment proposed by the 87th Legislature, 1st
478	478	Called Session, 2021, repealing the provision that subjects land
479	479	designated for agricultural use to an additional tax when the land
480	480	is diverted to a purpose other than agricultural use or sold is
481	481	approved by the voters. If that amendment is not approved by the
482	482	voters, Article 1 of this Act has no effect.
483	483	(c) Article 2 of this Act takes effect only if Article 1 of
484	484	this Act does not take effect. If Article 1 of this Act takes
485	485	effect, Article 2 of this Act has no effect.