By Hope H.B. No. 958
76R4172 SMH-D
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the additional tax imposed if the use of land appraised
1-3 for ad valorem tax purposes as timberland changes.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 23.76(f), Tax Code, is amended to read as
1-6 follows:
1-7 (f) The sanctions provided by Subsection (a) [of this
1-8 section] do not apply if the change of use occurs as a result of:
1-9 (1) a sale for right-of-way; [or]
1-10 (2) a condemnation; or
1-11 (3) a transfer of the land to this state or a
1-12 political subdivision of this state to be used for a public
1-13 purpose.
1-14 SECTION 2. The change in law made by this Act applies only
1-15 to a change of use of timberland that occurs on or after the
1-16 effective date of this Act. A change of use of timberland that
1-17 occurred before the effective date of this Act is governed by the
1-18 law in effect immediately before the change of use occurred, and
1-19 that law is continued in effect for that purpose.
1-20 SECTION 3. The importance of this legislation and the
1-21 crowded condition of the calendars in both houses create an
1-22 emergency and an imperative public necessity that the
1-23 constitutional rule requiring bills to be read on three several
1-24 days in each house be suspended, and this rule is hereby suspended,
2-1 and that this Act take effect and be in force from and after its
2-2 passage, and it is so enacted.