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House Bill 777 |
House Author: Ashby et al. |
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Effective: 5-23-17 |
Senate Sponsor: Nichols et al. |
House Bill 777 amends the Tax Code to establish that the eligibility of land for appraisal as qualified open-space land does not end because the land ceases to be devoted principally to agricultural use to the degree of intensity generally accepted in the area if the owner of the land is a member of the U.S. armed services who is deployed or stationed outside Texas and intends that the use of the land in that manner and to that degree of intensity be resumed not later than the 180th day after the date the owner ceases to be deployed or stationed outside Texas. The bill requires the landowner to provide certain notification to the appraisal office in this circumstance.