By: Haley S.B. No. 852
73R4904 SMH-D
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to ad valorem taxation of agricultural, recreational,
1-3 park, or scenic land; providing a penalty.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 23.51(1), Tax Code, is amended to read as
1-6 follows:
1-7 (1) "Qualified open-space land" means land that is
1-8 currently devoted principally to agricultural use to the degree of
1-9 intensity generally accepted in the area and that has been devoted
1-10 principally to agricultural use or to production of timber or
1-11 forest products to the degree of intensity generally accepted in
1-12 the area for five of the preceding seven years or land that is used
1-13 principally as an ecological laboratory by a public or private
1-14 college or university. Qualified open-space land includes all
1-15 appurtenances to the land. For the purposes of this subdivision,
1-16 appurtenances to the land means private roads, dams, reservoirs,
1-17 water wells, canals, ditches, terraces, and other reshapings of the
1-18 soil, fences, and riparian water rights.
1-19 SECTION 2. Section 23.54(e), Tax Code, is amended to read as
1-20 follows:
1-21 (e) If a person fails to file a valid application on time,
1-22 the land is ineligible for appraisal as provided by this subchapter
1-23 for that year. Once an application is filed and appraisal under
1-24 this subchapter is allowed, the land is eligible for appraisal
2-1 under this subchapter for five <in subsequent> years without a new
2-2 application unless the ownership of the land changes or its
2-3 eligibility under this subchapter ends. Before February 1 of the
2-4 year following the fifth year in which land is appraised under this
2-5 subchapter pursuant to an application, the chief appraiser shall
2-6 deliver to the owner of the land a notice that a new application
2-7 for appraisal under this subchapter must be filed in order for the
2-8 land to continue to be appraised under this subchapter. If
2-9 <However,> the chief appraiser <if he> has good cause to believe
2-10 the land's eligibility under this subchapter has ended, the chief
2-11 appraiser may require a person allowed appraisal under this
2-12 subchapter in a prior year to file a new application to confirm
2-13 that the land is currently eligible under this subchapter by
2-14 delivering a written notice that a new application is required,
2-15 accompanied by the application form, to the person who filed the
2-16 application that was previously allowed.
2-17 SECTION 3. Subchapter D, Chapter 23, Tax Code, is amended by
2-18 adding Section 23.545 to read as follows:
2-19 Sec. 23.545. INSPECTIONS. The chief appraiser, a taxing
2-20 unit for which the chief appraiser appraises the land, or an
2-21 employee or agent of the chief appraiser or taxing unit may, on
2-22 presentation of proper credentials, enter land appraised under this
2-23 subchapter or for which an application for appraisal under this
2-24 subchapter has been filed for the current year at any reasonable
2-25 time to inspect and investigate the use of the land to determine
2-26 whether or not it is eligible for appraisal under this subchapter.
2-27 SECTION 4. Subchapter D, Chapter 23, Tax Code, is amended by
3-1 adding Section 23.551 to read as follows:
3-2 Sec. 23.551. ADDITIONAL PENALTY. (a) If a person acquires
3-3 land for consideration and, while the person owns the land and
3-4 before the end of the 10th year after the year of acquisition, the
3-5 use of the land changes so that an additional tax is imposed on the
3-6 land under Section 23.55, a penalty is imposed on the land for each
3-7 year that the land was owned by the person and appraised as
3-8 provided by this subchapter equal to twice the sum of the
3-9 additional tax and interest imposed under Section 23.55, if any,
3-10 for that year.
3-11 (b) A tax lien attaches to the land on the date the change
3-12 of use occurs to secure payment of the penalty imposed by this
3-13 section. The lien exists in favor of all taxing units for which
3-14 the penalty is imposed.
3-15 (c) The procedures specified in Section 23.55(e) for notice,
3-16 protest, and payment of additional taxes and interest apply to the
3-17 penalty provided by this section.
3-18 SECTION 5. Subchapter D, Chapter 23, Tax Code, is amended by
3-19 adding Section 23.58 to read as follows:
3-20 Sec. 23.58. QUESTIONNAIRE. (a) The chief appraiser of an
3-21 appraisal district established for a county with a population of
3-22 500,000 or more may mail a questionnaire to each person owning land
3-23 in the county appraised under this subchapter requesting
3-24 information pertinent to the appraisal of land under this
3-25 subchapter, including:
3-26 (1) the identity of the person;
3-27 (2) the legal description of the land;
4-1 (3) the date the person acquired the land;
4-2 (4) the person's purpose in acquiring and holding the
4-3 land;
4-4 (5) the use to which the land was being put when the
4-5 person acquired the land;
4-6 (6) the use to which the person is putting the land;
4-7 (7) the primary occupation of the person;
4-8 (8) the primary source of income of the person;
4-9 (9) the value of the land as appraised under this
4-10 subchapter; or
4-11 (10) the market value of the land.
4-12 (b) A person to whom a questionnaire under this section is
4-13 mailed must complete the questionnaire and mail it to the chief
4-14 appraiser within 60 days of the date of its receipt. If the person
4-15 fails to timely complete and mail the questionnaire, the land owned
4-16 by the person in the county is ineligible for appraisal as provided
4-17 by this subchapter for that year.
4-18 (c) A questionnaire under this section and the information
4-19 it contains are confidential and not open to public inspection.
4-20 The questionnaire and the information it contains about specific
4-21 property or a specific owner may not be disclosed to anyone other
4-22 than an employee of the appraisal office who appraises property
4-23 except as authorized by Subsection (d).
4-24 (d) Information made confidential by this section may be
4-25 disclosed:
4-26 (1) in a judicial or administrative proceeding
4-27 pursuant to a lawful subpoena;
5-1 (2) to the person who filed the questionnaire or to
5-2 the person's representative authorized in writing to receive the
5-3 information;
5-4 (3) to the comptroller and the comptroller's employees
5-5 authorized by the comptroller in writing to receive the information
5-6 or to an assessor or a chief appraiser if requested in writing;
5-7 (4) in a judicial or administrative proceeding
5-8 relating to property taxation to which the person who filed the
5-9 questionnaire is a party;
5-10 (5) for statistical purposes if in a form that does
5-11 not identify specific property or a specific property owner; or
5-12 (6) if and to the extent the information is required
5-13 to be included in a public document or record that the appraisal
5-14 office is required to prepare or maintain.
5-15 (e) A person who has access to a questionnaire under this
5-16 section or who obtains the confidential information the
5-17 questionnaire contains commits an offense if the person knowingly:
5-18 (1) permits inspection of the questionnaire by a
5-19 person not authorized to inspect it by Subsection (d); or
5-20 (2) discloses confidential information contained in
5-21 the questionnaire to a person not authorized to receive the
5-22 information by Subsection (d).
5-23 (f) An offense under Subsection (e) is a Class B
5-24 misdemeanor.
5-25 SECTION 6. Section 23.81(1), Tax Code, is amended to read as
5-26 follows:
5-27 (1) "Recreational, park, or scenic use" means use for
6-1 <individual or group sporting activities, for> park or camping
6-2 activities, for development of historical, archaeological, or
6-3 scientific sites, or for the conservation and preservation of
6-4 scenic areas. The term does not include:
6-5 (A) a golf course; bicycling, jogging, or
6-6 walking trail; ball park; or playing field; or
6-7 (B) a greenbelt that is part of a platted
6-8 residential subdivision.
6-9 SECTION 7. Section 23.82, Tax Code, is amended by adding
6-10 Subsection (d) to read as follows:
6-11 (d) A voluntary restriction filed under Subsection (a) may
6-12 be revoked by the owner of the land by filing a written instrument
6-13 revoking the restriction with the county clerk of the county in
6-14 which the land is located, if the land was appraised under this
6-15 subchapter in a tax year but is determined to be ineligible for
6-16 appraisal under this subchapter in a subsequent tax year because of
6-17 a change in this subchapter made by the legislature. This
6-18 subsection does not apply to a restriction made for consideration,
6-19 including a restriction contained in a covenant in a deed conveying
6-20 an interest in land for consideration, or to a restriction that is
6-21 made or revocable under Title 11, Property Code.
6-22 SECTION 8. Section 23.86, Tax Code, is amended by adding
6-23 Subsection (e) to read as follows:
6-24 (e) The sanctions provided by Subsection (a) do not apply if
6-25 a deed restriction is revoked under Section 23.82(d) or if land is
6-26 diverted to another use after a change in this subchapter made by
6-27 the legislature made the previously eligible land ineligible for
7-1 appraisal under this subchapter.
7-2 SECTION 9. (a) In order to stagger the renewal dates of
7-3 applications for appraisal under Subchapter D, Chapter 23, Tax
7-4 Code, to facilitate the work load of the chief appraiser, the chief
7-5 appraiser may require the owner of land appraised under Subchapter
7-6 D, Chapter 23, Tax Code, in 1993 to file a new application in any
7-7 year before 1998. For purposes of Section 23.54(e), Tax Code, as
7-8 amended by this Act, land appraised under Subchapter D, Chapter 23,
7-9 in 1993 is treated as if an application for that appraisal was
7-10 filed in 1993.
7-11 (b) The penalty provided by Section 23.551, Tax Code, as
7-12 added by this Act, applies to land the use of which changes on or
7-13 after the effective date of this Act regardless of whether the
7-14 person acquired the land before, on, or after the effective date of
7-15 this Act.
7-16 SECTION 10. This Act takes effect January 1, 1994.
7-17 SECTION 11. The importance of this legislation and the
7-18 crowded condition of the calendars in both houses create an
7-19 emergency and an imperative public necessity that the
7-20 constitutional rule requiring bills to be read on three several
7-21 days in each house be suspended, and this rule is hereby suspended.