Texas 2023 - 88th Regular

Texas House Bill HB449 Compare Versions

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1	1	88R2220 DRS-D
2	2	By: Schofield H.B. No. 449
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), (e-1), (f), and
232	232	(g);
233	233	(4) Sections 23.47(c) and (d);
234	234	(5) Section 23.55;
235	235	(6) Sections 23.58(c) and (d);
236	236	(7) Section 23.76;
237	237	(8) Section 23.86;
238	238	(9) Section 23.96; and
239	239	(10) Section 23.9807.
240	240	SECTION 1.13. The repeal of Sections 23.46, 23.55, 23.76,
241	241	23.86, 23.96, and 23.9807, Tax Code, by this Act does not affect an
242	242	additional tax imposed as a result of a sale or change of use of land
243	243	appraised under Subchapter C, D, E, F, G, or H, Chapter 23, Tax
244	244	Code, that occurred before the effective date of this Act, and the
245	245	former law is continued in effect for purposes of that tax.
246	246	ARTICLE 2. REPEAL OF ADDITIONAL TAX PROVISIONS IN SUBCHAPTERS D, E,
247	247	F, G, AND H, CHAPTER 23, TAX CODE
248	248	SECTION 2.01. Section 1.07(d), Tax Code, is amended to read
249	249	as follows:
250	250	(d) A notice required by Section 11.43(q), 11.45(d),
251	251	23.44(d), 23.46(c) or (f), 23.54(e), 23.541(c), [23.55(e),]
252	252	23.551(a), 23.57(d), [23.76(e),] 23.79(d), or 23.85(d) must be sent
253	253	by certified mail.
254	254	SECTION 2.02. Section 23.20(g), Tax Code, is amended to
255	255	read as follows:
256	256	(g) A waiver of a special appraisal of property under
257	257	Subchapter C[, D, E, F, or G of this chapter] does not constitute a
258	258	change of use of the property or diversion of the property to
259	259	another use for purposes of the imposition of additional taxes
260	260	under that subchapter [any of those subchapters].
261	261	SECTION 2.03. Section 23.52(e), Tax Code, is amended to
262	262	read as follows:
263	263	(e) The [For the purposes of Section 23.55 of this code,
264	264	the] chief appraiser [also] shall determine the market value of
265	265	qualified open-space land and shall record both the market value
266	266	and the appraised value in the appraisal records.
267	267	SECTION 2.04. Section 23.524(e), Tax Code, is amended to
268	268	read as follows:
269	269	(e) Notwithstanding Subsection (b) or (c), the eligibility
270	270	of [For the purposes of this subchapter, a change of use of the]
271	271	land subject to this section for appraisal under this subchapter is
272	272	considered to have ended [occurred] on the day the period
273	273	prescribed by Subsection (c) begins if the owner has not fully
274	274	complied with the terms of the agreement described by Subsection
275	275	(b) on the date the agreement ends.
276	276	SECTION 2.05. Sections 23.551(a) and (d), Tax Code, are
277	277	amended to read as follows:
278	278	(a) If land appraised as provided by this subchapter is
279	279	owned by an individual 65 years of age or older, before making a
280	280	determination that [a change in use of] the land is no longer
281	281	eligible for appraisal under this subchapter [has occurred], the
282	282	chief appraiser shall deliver a written notice to the owner stating
283	283	that the chief appraiser believes [a change in use of] the land may
284	284	no longer be eligible for appraisal under this subchapter [have
285	285	occurred].
286	286	(d) If the chief appraiser does not receive a response on or
287	287	before the 60th day after the date the notice is mailed, the chief
288	288	appraiser must make a reasonable effort to locate the owner and
289	289	determine whether the land remains eligible to be appraised as
290	290	provided by this subchapter before determining that [a change in
291	291	use of] the land is no longer eligible for appraisal under this
292	292	subchapter [has occurred].
293	293	SECTION 2.06. Section 23.73(c), Tax Code, is amended to
294	294	read as follows:
295	295	(c) The [For the purposes of Section 23.76 of this code,
296	296	the] chief appraiser [also] shall determine the market value of
297	297	qualified timber land and shall record both the market value and the
298	298	appraised value in the appraisal records.
299	299	SECTION 2.07. Sections 31.01(c) and (c-1), Tax Code, are
300	300	amended to read as follows:
301	301	(c) The tax bill or a separate statement accompanying the
302	302	tax bill shall:
303	303	(1) identify the property subject to the tax;
304	304	(2) state the appraised value, assessed value, and
305	305	taxable value of the property;
306	306	(3) if the property is land appraised as provided by
307	307	Subchapter C, [D, E, or H,] Chapter 23, state the market value and
308	308	the taxable value for purposes of deferred or additional taxation
309	309	as provided by Section 23.46[, 23.55, 23.76, or 23.9807, as
310	310	applicable];
311	311	(4) if the property is land appraised as provided by
312	312	Subchapter D, E, or H, Chapter 23, state the market value of the
313	313	land;
314	314	(5) state the assessment ratio for the taxing unit;
315	315	(6) [(5)] state the type and amount of any partial
316	316	exemption applicable to the property, indicating whether it applies
317	317	to appraised or assessed value;
318	318	(7) [(6)] state the total tax rate for the taxing
319	319	unit;
320	320	(8) [(7)] state the amount of tax due, the due date,
321	321	and the delinquency date;
322	322	(9) [(8)] explain the payment option and discounts
323	323	provided by Sections 31.03 and 31.05, if available to the taxing
324	324	unit's taxpayers, and state the date on which each of the discount
325	325	periods provided by Section 31.05 concludes, if the discounts are
326	326	available;
327	327	(10) [(9)] state the rates of penalty and interest
328	328	imposed for delinquent payment of the tax;
329	329	(11) [(10)] include the name and telephone number of
330	330	the assessor for the taxing unit and, if different, of the collector
331	331	for the taxing unit;
332	332	(12) [(11)] for real property, state for the current
333	333	tax year and each of the preceding five tax years:
334	334	(A) the appraised value and taxable value of the
335	335	property;
336	336	(B) the total tax rate for the taxing unit;
337	337	(C) the amount of taxes imposed on the property
338	338	by the taxing unit; and
339	339	(D) the difference, expressed as a percent
340	340	increase or decrease, as applicable, in the amount of taxes imposed
341	341	on the property by the taxing unit compared to the amount imposed
342	342	for the preceding tax year; and
343	343	(13) [(12)] for real property, state the differences,
344	344	expressed as a percent increase or decrease, as applicable, in the
345	345	following for the current tax year as compared to the fifth tax year
346	346	before that tax year:
347	347	(A) the appraised value and taxable value of the
348	348	property;
349	349	(B) the total tax rate for the taxing unit; and
350	350	(C) the amount of taxes imposed on the property
351	351	by the taxing unit.
352	352	(c-1) If for any of the preceding six tax years any
353	353	information required by Subsection (c)(12) [(c)(11)] or (13) [(12)]
354	354	to be included in a tax bill or separate statement is unavailable,
355	355	the tax bill or statement must state that the information is not
356	356	available for that year.
357	357	SECTION 2.08. Section 41.41(a), Tax Code, is amended to
358	358	read as follows:
359	359	(a) A property owner is entitled to protest before the
360	360	appraisal review board the following actions:
361	361	(1) determination of the appraised value of the
362	362	owner's property or, in the case of land appraised as provided by
363	363	Subchapter C, D, E, or H, Chapter 23, determination of its appraised
364	364	or market value;
365	365	(2) unequal appraisal of the owner's property;
366	366	(3) inclusion of the owner's property on the appraisal
367	367	records;
368	368	(4) denial to the property owner in whole or in part of
369	369	a partial exemption;
370	370	(5) determination that the owner's land does not
371	371	qualify for appraisal as provided by Subchapter C, D, E, or H,
372	372	Chapter 23;
373	373	(6) identification of the taxing units in which the
374	374	owner's property is taxable in the case of the appraisal district's
375	375	appraisal roll;
376	376	(7) determination that the property owner is the owner
377	377	of property;
378	378	(8) a determination that a change in use of land
379	379	appraised under Subchapter C, [D, E, or H,] Chapter 23, has
380	380	occurred; or
381	381	(9) any other action of the chief appraiser, appraisal
382	382	district, or appraisal review board that applies to and adversely
383	383	affects the property owner.
384	384	SECTION 2.09. Section 41.44(a), Tax Code, is amended to
385	385	read as follows:
386	386	(a) Except as provided by Subsections (b), (c), (c-1), and
387	387	(c-2), to be entitled to a hearing and determination of a protest,
388	388	the property owner initiating the protest must file a written
389	389	notice of the protest with the appraisal review board having
390	390	authority to hear the matter protested:
391	391	(1) not later than May 15 or the 30th day after the
392	392	date that notice to the property owner was delivered to the property
393	393	owner as provided by Section 25.19, whichever is later;
394	394	(2) in the case of a protest of a change in the
395	395	appraisal records ordered as provided by Subchapter A of this
396	396	chapter or by Chapter 25, not later than the 30th day after the date
397	397	notice of the change is delivered to the property owner;
398	398	(3) in the case of a determination that a change in the
399	399	use of land appraised under Subchapter C, [D, E, or H,] Chapter 23,
400	400	has occurred, not later than the 30th day after the date the notice
401	401	of the determination is delivered to the property owner;
402	402	(4) in the case of a determination of eligibility for a
403	403	refund under Section 23.1243, not later than the 30th day after the
404	404	date the notice of the determination is delivered to the property
405	405	owner; or
406	406	(5) in the case of a protest of the modification or
407	407	denial of an application for an exemption under Section 11.35, or
408	408	the determination of an appropriate damage assessment rating for an
409	409	item of qualified property under that section, not later than the
410	410	30th day after the date the property owner receives the notice
411	411	required under Section 11.45(e).
412	412	SECTION 2.10. Section 60.022, Agriculture Code, is amended
413	413	to read as follows:
414	414	Sec. 60.022. CONTENTS OF PETITION. A petition filed under
415	415	Section 60.021 must:
416	416	(1) describe the boundaries of the proposed district
417	417	by metes and bounds or by lot and block number, if there is a
418	418	recorded map or plat and survey of the area;
419	419	(2) include a name for the proposed district, which
420	420	must include the term "Agricultural Development District";
421	421	(3) be signed by the landowners of any land to be
422	422	included within the proposed district and provide an acknowledgment
423	423	consistent with Section 121.001, Civil Practice and Remedies Code,
424	424	that the landowners desire the land to be included in the district;
425	425	(4) include the names of at least five persons who are
426	426	willing and qualified to serve as temporary directors of the
427	427	district;
428	428	(5) name each county in which any agricultural
429	429	facilities to be owned by the district are to be located;
430	430	(6) name each municipality in which any part of the
431	431	district is to be located;
432	432	(7) state the general nature of the proposed
433	433	development and the cost of the development as then estimated by the
434	434	petitioners;
435	435	(8) state the necessity and feasibility of the
436	436	proposed district and whether the district will serve the public
437	437	purpose of furthering agricultural interests;
438	438	(9) include a pledge that the district will make
439	439	payments in lieu of taxes to any school district and county in which
440	440	any real property to be owned by the district is located, in [as
441	441	follows:
442	442	[(A)] annual payments to each entity that are
443	443	equal to the amount of taxes imposed on the real property by the
444	444	entity in the year of the district's creation; and
445	445	[(B) a payment to each entity equal to the amount
446	446	that would be due under Section 23.55, Tax Code, on the district's
447	447	date of creation; and]
448	448	(10) include a pledge that, if the district employs
449	449	more than 50 persons, the district will make payments in lieu of
450	450	taxes to any school district, in addition to those made under
451	451	Subdivision (9), in an amount negotiated between the district and
452	452	the school district.
453	453	SECTION 2.11. Section 21.0421(e), Property Code, is amended
454	454	to read as follows:
455	455	(e) This section does not:
456	456	(1) authorize groundwater rights appraised separately
457	457	from the real property under this section to be appraised
458	458	separately from real property for property tax appraisal purposes;
459	459	or
460	460	(2) subject real property condemned for the purpose
461	461	described by Subsection (a) to an additional tax as provided by
462	462	Section 23.46 [or 23.55], Tax Code.
463	463	SECTION 2.12. The following provisions of the Tax Code are
464	464	repealed:
465	465	(1) Section 23.55;
466	466	(2) Sections 23.58(c) and (d);
467	467	(3) Section 23.76;
468	468	(4) Section 23.86;
469	469	(5) Section 23.96; and
470	470	(6) Section 23.9807.
471	471	SECTION 2.13. The repeal of Sections 23.55, 23.76, 23.86,
472	472	23.96, and 23.9807, Tax Code, by this Act does not affect an
473	473	additional tax imposed as a result of a change of use of land
474	474	appraised under Subchapter D, E, F, G, or H, Chapter 23, Tax Code,
475	475	that occurred before the effective date of this Act, and the former
476	476	law is continued in effect for purposes of that tax.
477	477	ARTICLE 3. EFFECTIVE DATE
478	478	SECTION 3.01. (a) Except as otherwise provided by this
479	479	section, this Act takes effect January 1, 2024.
480	480	(b) Article 1 of this Act takes effect only if the
481	481	constitutional amendment proposed by the 88th Legislature, Regular
482	482	Session, 2023, repealing the provision that subjects land
483	483	designated for agricultural use to an additional tax when the land
484	484	is diverted to a purpose other than agricultural use or sold is
485	485	approved by the voters. If that amendment is not approved by the
486	486	voters, Article 1 of this Act has no effect.
487	487	(c) Article 2 of this Act takes effect only if Article 1 of
488	488	this Act does not take effect. If Article 1 of this Act takes
489	489	effect, Article 2 of this Act has no effect.