78R8395 KCR-F
By: Flores H.B. No. 2255
A BILL TO BE ENTITLED
AN ACT
relating to the payment of deferred taxes on certain agricultural
land.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 23.46(c), Tax Code, is amended to read as
follows:
(c) If land that has been designated for agricultural use in
any year is sold or diverted to a nonagricultural use, the total
amount of additional taxes for the three years preceding the year in
which the land is sold or diverted plus interest at the rate
provided for delinquent taxes becomes due. A determination that
the land has been diverted to a nonagricultural use is made by the
chief appraiser. For purposes of this subsection, the chief
appraiser may not consider any period during which land is owned by
the state in determining whether the land has been diverted to a
nonagricultural use. The chief appraiser shall deliver a notice of
the determination to the owner of the land as soon as possible after
making the determination and shall include in the notice an
explanation of the owner's right to protest the determination. If
the owner does not file a timely protest or if the final
determination of the protest is that the additional taxes are due,
the assessor for each taxing unit shall prepare and deliver a bill
for the additional taxes plus interest as soon as practicable after
the change of use occurs. If the additional taxes are due because
of a sale of the land, the assessor for each taxing unit shall
prepare and deliver the bill as soon as practicable after the sale
occurs. The taxes and interest are due and become delinquent and
incur penalties and interest as provided by law for ad valorem taxes
imposed by the taxing unit if not paid before the first day of the
next month that will provide a period of at least 21 days after the
date of mailing of the bill [next February 1 that is at least 20 days
after the date the bill is delivered to the owner of the land].
SECTION 2. Section 23.55(e), Tax Code, is amended to read as
follows:
(e) A determination that a change in use of the land has
occurred is made by the chief appraiser. The chief appraiser shall
deliver a notice of the determination to the owner of the land as
soon as possible after making the determination and shall include
in the notice an explanation of the owner's right to protest the
determination. If the owner does not file a timely protest or if
the final determination of the protest is that the additional taxes
are due, the assessor for each taxing unit shall prepare and deliver
a bill for the additional taxes plus interest as soon as
practicable. The taxes and interest are due and become delinquent
and incur penalties and interest as provided by law for ad valorem
taxes imposed by the taxing unit if not paid before the first day of
the next month that will provide a period of at least 21 days after
the date of mailing of the bill [next February 1 that is at least 20
days after the date the bill is delivered to the owner of the land].
SECTION 3. This Act takes effect January 1, 2004, and
applies only to an additional tax imposed under Section 23.46 or
23.55, Tax Code, on or after the effective date of this Act. An
additional tax that is imposed before the effective date of this Act
is governed by the law in effect when the tax was imposed, and that
law is continued in effect for that purpose.