By Patterson                                    H.B. No. 2669

      75R8822 SMH-D                           

                                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.  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           SECTION 2.  This Act takes effect January 1, 1998.

1-18           SECTION 3.  The importance of this legislation and the

1-19     crowded condition of the calendars in both houses create an

1-20     emergency and an imperative public necessity that the

1-21     constitutional rule requiring bills to be read on three several

1-22     days in each house be suspended, and this rule is hereby suspended.