88R13141 MLH-D
By: Goldman H.B. No. 3745
A BILL TO BE ENTITLED
AN ACT
relating to the procedure for maintaining the qualification of land
for appraisal for ad valorem tax purposes as qualified open-space
land.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 23.521, Tax Code, is amended by adding
Subsection (e) to read as follows:
(e) A chief appraiser may not require a landowner to file a
report on the implementation of a written management plan described
by Subsection (c) more than once during each five-year period.
SECTION 2. This Act takes effect September 1, 2023.