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.