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House Bill 967 |
House Author: Guillen |
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Effective: 6-15-07 |
Senate Sponsor: Zaffirini |
House Bill 967 amends the Tax Code to entitle the owner of agricultural or open-space land on which the Texas Animal Health Commission has established a temporary quarantine for ticks to a reappraisal of the land for the tax year in which the quarantine occurs. The bill places a cap on the value of the reappraised land and includes guidelines for prorating taxes for the tax year in which the property is reappraised. House Bill 967 requires the owner to notify the chief appraiser if the land is no longer subject to quarantine and imposes a penalty if the owner fails to comply with the notification requirement. The amount of the penalty is based on the difference between the tax imposed under a presumption of a continuing quarantine and the taxes that would have been imposed otherwise.