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A BILL TO BE ENTITLED
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AN ACT
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relating to the qualification of land for appraisal for ad valorem |
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tax purposes as agricultural land and the liability for the |
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additional tax imposed on such land if the use of the land changes |
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as a result of a condemnation. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 23.46, Tax Code, is amended by adding |
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Subsections (e-1) and (g) to read as follows: |
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(e-1) A portion of a parcel of land is not diverted to |
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nonagricultural use for purposes of Subsection (c) because the |
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portion is subject to a right-of-way that is less than 200 feet wide |
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and that was taken by condemnation if the remainder of the parcel of |
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land qualifies for appraisal under this subchapter. |
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(g) If the additional taxes are due because the land has |
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been diverted to a nonagricultural use as a result of a |
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condemnation, the additional taxes and interest imposed by this |
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section are the personal obligation of the condemning entity and |
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not the property owner from whom the property was taken. |
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SECTION 2. (a) Section 23.46(e-1), Tax Code, as added by |
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this Act, applies only to the appraisal of land for ad valorem tax |
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purposes for a tax year that begins on or after the effective date |
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of this Act. |
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(b) Section 23.46(g), Tax Code, as added by this Act, |
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applies only to a change of use of land that occurs on or after the |
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effective date of this Act. |
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SECTION 3. This Act takes effect September 1, 2021. |