| |
|
|
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. |