Amend CSSB 841 as follows: (1) In the recital to SECTION 20 of the bill (committee printing, page 22, line 22), strike "and 23.22" and substitute "23.22, and 23.23". (2) In SECTION 20 of the bill, after added Section 23.22(e), Tax Code (committee printing, page 26, after line 27), add the following: Sec. 23.23. LAND USE OF WHICH IS RESTRICTED BY GOVERNMENTAL ENTITY. (a) Land is appraised at a nominal value if: (1) the use of the land is subject to a restriction imposed by a governmental entity, including a restriction to preserve wildlife habitat; (2) the owner of the land has not consented to the restriction; and (3) the effect of the restriction is to prohibit all valuable uses of the land. (b) If land appraised under Subsection (a) is sold, the seller shall notify the chief appraiser of the sale and the sale price not later than the 30th day after the effective date of the sale. The chief appraiser may require the seller to provide evidence of the sale price. If the sale price exceeds the appraised value, an additional tax is imposed on the land equal to the difference between the amount of taxes imposed on the land for each of the five years preceding the year in which the land is sold and the amount of taxes that would have been imposed had the land been appraised at the sale price in each of those years, plus interest at an annual rate of seven percent calculated from the dates on which the differences would have become due. (c) A tax lien attaches to the land on the date of the sale to secure payment of the additional tax and interest imposed by Subsection (b) and any penalties incurred. The lien exists in favor of all taxing units for which the additional tax is imposed. (d) The additional tax imposed by Subsection (b) does not apply to a year: (1) for which an additional tax under Subsection (b) has already been imposed; or (2) in which the land was not appraised under Subsection (a). (e) If the sale applies to only part of a parcel that has been appraised under Subsection (a), the additional tax applies only to that part of the parcel and equals the difference between the amount of taxes imposed on that part of the parcel and the amount of taxes that would have been imposed had that part been taxed on the basis of the sale price. (f) The assessor for each taxing unit shall prepare and deliver a bill for the additional taxes plus interest as soon as practicable. The taxes and interest are due and become delinquent and incur penalties and interest as provided by law for ad valorem taxes imposed by the taxing unit if not paid before the next February 1 that is at least 20 days after the date the bill is delivered to the owner of the land. (g) The sanctions provided by Subsection (b) do not apply if the land is sold for a right-of-way or is condemned.