Amend CSHB 340 on page 3 by inserting the following after
line 27:
      Sec. 258.006.  TAX ABATEMENT; REVERSION OF INTEREST. (a)  A
private right, title, or interest held by a person in land
underlying a road in which the county has acquired a public
interest under this chapter is exempt from ad valorem taxation by
any taxing authority.
      (b)  A right, title, or interest described in Subsection (a)
reverts completely to the person who held the right, title, or
interest at the time the county acquired the public interest in the
land if the county ceases to maintain the road, and the person is
liable for all ad valorem taxes levied on that right, title, or
interest on or after the reversion.
      (c)  To levy and collect an ad valorem tax on a right, title,
or interest described in Subsection (a)  that has reverted to the
landowner under Subsection (b), the taxing authority must obtain
from the county an order stating that the county has ceased to
maintain the road.  The owner of the right, title, or interest will
be liable for any ad valorem tax  levied on the right, title or
interest on or after the date of the county's order.