75R12456 SMH-D
By Patterson, Turner of Coleman, King, H.B. No. 2669
Rabuck, Chisum, et al.
Substitute the following for H.B. No. 2669:
By Heflin C.S.H.B. No. 2669
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the appraisal for ad valorem tax purposes of land that
1-3 does not have any valuable use because of a restriction imposed by
1-4 a governmental entity.
1-5 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-6 SECTION 1. Subchapter B, Chapter 23, Tax Code, is amended by
1-7 adding Section 23.21 to read as follows:
1-8 Sec. 23.21. LAND USE OF WHICH IS RESTRICTED BY GOVERNMENTAL
1-9 ENTITY. (a) Land is appraised at a nominal value if:
1-10 (1) the use of the land is subject to a restriction
1-11 imposed by a governmental entity, including a restriction to
1-12 preserve wildlife habitat;
1-13 (2) the owner of the land has not consented to the
1-14 restriction; and
1-15 (3) the effect of the restriction is to prohibit all
1-16 valuable uses of the land.
1-17 (b) If land appraised under Subsection (a) is sold, the
1-18 seller shall notify the chief appraiser of the sale and the sale
1-19 price not later than the 30th day after the effective date of the
1-20 sale. The chief appraiser may require the seller to provide
1-21 evidence of the sale price. If the sale price exceeds the
1-22 appraised value, an additional tax is imposed on the land equal to
1-23 the difference between the amount of taxes imposed on the land for
1-24 each of the five years preceding the year in which the land is sold
2-1 and the amount of taxes that would have been imposed had the land
2-2 been appraised at the sale price in each of those years, plus
2-3 interest at an annual rate of seven percent calculated from the
2-4 dates on which the differences would have become due.
2-5 (c) A tax lien attaches to the land on the date of the sale
2-6 to secure payment of the additional tax and interest imposed by
2-7 Subsection (b) and any penalties incurred. The lien exists in
2-8 favor of all taxing units for which the additional tax is imposed.
2-9 (d) The additional tax imposed by Subsection (b) does not
2-10 apply to a year:
2-11 (1) for which an additional tax under Subsection (b)
2-12 has already been imposed; or
2-13 (2) in which the land was not appraised under
2-14 Subsection (a).
2-15 (e) If the sale applies to only part of a parcel that has
2-16 been appraised under Subsection (a), the additional tax applies
2-17 only to that part of the parcel and equals the difference between
2-18 the amount of taxes imposed on that part of the parcel and the
2-19 amount of taxes that would have been imposed had that part been
2-20 taxed on the basis of the sale price.
2-21 (f) The assessor for each taxing unit shall prepare and
2-22 deliver a bill for the additional taxes plus interest as soon as
2-23 practicable. The taxes and interest are due and become delinquent
2-24 and incur penalties and interest as provided by law for ad valorem
2-25 taxes imposed by the taxing unit if not paid before the next
2-26 February 1 that is at least 20 days after the date the bill is
2-27 delivered to the owner of the land.
3-1 (g) The sanctions provided by Subsection (b) do not apply if
3-2 the land is sold for a right-of-way or is condemned.
3-3 SECTION 2. This Act takes effect January 1, 1998.
3-4 SECTION 3. The importance of this legislation and the
3-5 crowded condition of the calendars in both houses create an
3-6 emergency and an imperative public necessity that the
3-7 constitutional rule requiring bills to be read on three several
3-8 days in each house be suspended, and this rule is hereby suspended.