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House Bill 3198 |
House Author: Darby |
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Effective: 9-1-17 |
Senate Sponsor: Estes |
House Bill 3198 amends the Tax Code to establish that the eligibility of land for appraisal as qualified open-space land does not end because a lessee under an oil and gas lease begins conducting oil and gas operations over which the Railroad Commission of Texas has jurisdiction on the land if the portion of the land on which oil and gas operations are not being conducted otherwise continues to qualify for appraisal as open-space land.