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House Bill 242 |
House Author: Otto |
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Effective: 1-1-14 |
Senate Sponsor: Hegar |
House Bill 242 amends the Tax Code to require the chief appraiser of an appraisal district to send the following property tax notices to a property owner by certified mail:
· notice of the chief appraiser's determination that land previously designated for agricultural use has been diverted to a nonagricultural use;
· notice that a new application for an appraisal of property as agricultural land is required to confirm the land's current eligibility if the appraiser has reason to believe the land's eligibility has ended;
· notice of and an explanation of the reason for the imposition of a penalty for a late application for an appraisal of property as agricultural land; and
· notice of the chief appraiser's determination that a change occurred in the use of land that has been appraised either as agricultural land or as timber land and of the owner's right to protest the determination.