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A BILL TO BE ENTITLED
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AN ACT
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relating to the procedure for maintaining the qualification of land |
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for appraisal for ad valorem tax purposes as qualified open-space |
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land. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 23.521, Tax Code, is amended by adding |
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Subsection (e) to read as follows: |
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(e) A chief appraiser may not require a landowner to file a |
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report on the implementation of a written management plan described |
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by Subsection (c) more than once during each five-year period. |
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SECTION 2. This Act takes effect September 1, 2023. |