By: Campbell S.B. No. 2526
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:
In appraising real property comprising a regulatory "Buffer
zone", "Facility" area, or real property surrounded by a regulatory
"Buffer zone", as those terms are used 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 becomes effective on September 1, 2023.