By Turner of Coleman                                  H.B. No. 2738
         Line and page numbers may not match official copy.
         Bill not drafted by TLC or Senate E&E.
                                A BILL TO BE ENTITLED
 1-1                                   AN ACT
 1-2     relating to administration of change of use of land.
 1-3           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
 1-4           SECTION 1.  Section 23.55(a), Tax Code, is amended to read as
 1-5     follows:
 1-6           (a)  In an appraisal district established for a county having
 1-7     a population of more than 75,000, [I] if the use of land that has
 1-8     been appraised as provided by this subchapter changes, an
 1-9     additional tax is imposed on the land equal to the difference
1-10     between the taxes imposed on the land for each of the five years
1-11     preceding the year in which the change of use occurs that the land
1-12     was 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 each of those years, plus interest at an annual rate of
1-15     seven percent calculated from the dates on which the differences
1-16     would have become due.  For purposes of this subsection, the chief
1-17     appraiser may not consider any period during which land is owned by
1-18     the state in determining whether a change in the use of the land
1-19     has occurred.
1-20           SECTION 2.  Section 23.55, Tax Code, is amended by adding
1-21     Subsection (m) to read as follows:
1-22           (m)  The sanctions provided by Subsection (a) of this section
 2-1     do not apply to land located in an appraisal district established
 2-2     for a county having a population of 75,000 or less.
 2-3           SECTION 3.  This Act takes effect September 1, 2001.