| 1 | 1 | | 88R246 RDS-D |
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| 2 | 2 | | By: Zaffirini S.B. No. 289 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to the procedure for delivery by a chief appraiser of a |
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| 8 | 8 | | form for reapplying for the appraisal of land for ad valorem tax |
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| 9 | 9 | | purposes as agricultural or open-space land. |
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| 10 | 10 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 11 | 11 | | SECTION 1. Section 23.43(e), Tax Code, is amended to read as |
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| 12 | 12 | | follows: |
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| 13 | 13 | | (e) Before February 1 the chief appraiser shall deliver an |
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| 14 | 14 | | application form by certified mail, return receipt requested, to |
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| 15 | 15 | | each individual whose land was designated for agricultural use |
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| 16 | 16 | | during the preceding year. The chief appraiser [He] shall include |
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| 17 | 17 | | with the application a brief explanation of the requirements for |
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| 18 | 18 | | obtaining agricultural designation. |
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| 19 | 19 | | SECTION 2. Section 23.54(e), Tax Code, is amended to read as |
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| 20 | 20 | | follows: |
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| 21 | 21 | | (e) If a person fails to file a valid application on time, |
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| 22 | 22 | | the land is ineligible for appraisal as provided by this subchapter |
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| 23 | 23 | | for that year. Once an application is filed and appraisal under this |
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| 24 | 24 | | subchapter is allowed, the land is eligible for appraisal under |
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| 25 | 25 | | this subchapter in subsequent years without a new application |
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| 26 | 26 | | unless the ownership of the land changes or its eligibility under |
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| 27 | 27 | | this subchapter ends. However, subject to Section 23.551, if the |
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| 28 | 28 | | chief appraiser has good cause to believe that land is no longer |
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| 29 | 29 | | eligible for appraisal under this subchapter, the chief appraiser |
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| 30 | 30 | | may require a person allowed appraisal under this subchapter in a |
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| 31 | 31 | | prior year to file a new application to confirm that the land is |
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| 32 | 32 | | currently eligible for appraisal under this subchapter by |
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| 33 | 33 | | delivering a written notice that a new application is required, |
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| 34 | 34 | | accompanied by the application form, by certified mail, return |
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| 35 | 35 | | receipt requested, to the person who filed the application that was |
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| 36 | 36 | | previously allowed. |
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| 37 | 37 | | SECTION 3. The changes in law made by this Act apply only to |
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| 38 | 38 | | a notice or application form delivered by the chief appraiser of an |
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| 39 | 39 | | appraisal district on or after the effective date of this Act. |
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| 40 | 40 | | SECTION 4. This Act takes effect September 1, 2023. |
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