| 1 | 1 | | By: Thompson of Brazoria H.B. No. 3795 |
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| 2 | 2 | | |
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| 3 | 3 | | |
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| 4 | 4 | | A BILL TO BE ENTITLED |
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| 5 | 5 | | AN ACT |
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| 6 | 6 | | relating to the appraisal and ad valorem taxation of Type 1 |
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| 7 | 7 | | Municipal Solid Waste Landfills. |
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| 8 | 8 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 9 | 9 | | SECTION 1. Chapter 23, Tax Code is amended by adding Section |
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| 10 | 10 | | 23.27 to read as follows: |
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| 11 | 11 | | Sec. 23.27. APPRAISAL OF LANDFILLS. In appraising real |
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| 12 | 12 | | property comprising a regulatory "Facility" area, or real property |
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| 13 | 13 | | surrounded by a regulatory "Buffer zone", as those terms are |
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| 14 | 14 | | defined in Title 30, Section 330.3 of the Texas Administrative |
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| 15 | 15 | | Code, the chief appraiser shall use the market data comparison |
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| 16 | 16 | | method as described by Section 23.013 using comparable sales data |
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| 17 | 17 | | of unimproved land divided by 12. |
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| 18 | 18 | | SECTION 2. This Act takes effect January 1, 2024. |
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