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