By Uher H.B. No. 1449
76R4205 GJH-D
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the additional tax imposed on the change of use of
1-3 open-space or timber land.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 23.55(a), Tax Code, is amended to read as
1-6 follows:
1-7 (a) If the use of land that has been appraised as provided
1-8 by this subchapter changes, an additional tax is imposed on the
1-9 land equal to the difference between the taxes imposed on the land
1-10 for the most recent year [each of the five years] preceding the
1-11 year in which the change of use occurs in which [that] the land was
1-12 appraised as provided by this subchapter and the tax that would
1-13 have been imposed had the land been taxed on the basis of market
1-14 value in that year [each of those years], plus interest at an
1-15 annual rate of seven percent calculated from the date [dates] on
1-16 which the difference [differences] would have become due. For
1-17 purposes of this subsection, the chief appraiser may not consider
1-18 any period during which land is owned by the state in determining
1-19 whether a change in the use of the land has occurred.
1-20 SECTION 2. Section 23.76(a), Tax Code, is amended to read as
1-21 follows:
1-22 (a) If the use of land that has been appraised as provided
1-23 by this subchapter changes, an additional tax is imposed on the
1-24 land equal to the difference between the taxes imposed on the land
2-1 for the most recent year [each of the five years] preceding the
2-2 year in which the change of use occurs in which [that] the land was
2-3 appraised as provided by this subchapter and the tax that would
2-4 have been imposed had the land been taxed on the basis of market
2-5 value in that year [each of those years], plus interest at an
2-6 annual rate of seven percent calculated from the date [dates] on
2-7 which the difference [differences] would have become due.
2-8 SECTION 3. This Act takes effect September 1, 1999, and
2-9 applies only to a change in the use of land appraised under
2-10 Subchapter D or E, Chapter 23, Tax Code, that occurs on or after
2-11 that date. A change in the use of land appraised under Subchapter D
2-12 or E, Chapter 23, Tax Code, that occurred before the effective date
2-13 of this Act is governed by the law in effect on the date the change
2-14 in use occurred, and that law is continued in effect for that
2-15 purpose.
2-16 SECTION 4. The importance of this legislation and the
2-17 crowded condition of the calendars in both houses create an
2-18 emergency and an imperative public necessity that the
2-19 constitutional rule requiring bills to be read on three several
2-20 days in each house be suspended, and this rule is hereby suspended.