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A BILL TO BE ENTITLED
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AN ACT
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relating to liability for interest if land designated for |
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agricultural use for ad valorem tax purposes is sold or diverted to |
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a nonagricultural use. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Sections 23.46(c) and (d), Tax Code, are amended |
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to read as follows: |
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(c) If land that has been designated for agricultural use in |
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any year is sold or diverted to a nonagricultural use, the total |
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amount of additional taxes for the three years preceding the year in |
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which the land is sold or diverted [plus interest at the rate
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provided for delinquent taxes] becomes due. A determination that |
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the land has been diverted to a nonagricultural use is made by the |
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chief appraiser. For purposes of this subsection, the chief |
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appraiser may not consider any period during which land is owned by |
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the state in determining whether the land has been diverted to a |
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nonagricultural use. The chief appraiser shall deliver a notice of |
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the determination to the owner of the land as soon as possible after |
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making the determination and shall include in the notice an |
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explanation of the owner's right to protest the determination. If |
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the owner does not file a timely protest or if the final |
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determination of the protest is that the additional taxes are due, |
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the assessor for each taxing unit shall prepare and deliver a bill |
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for the additional taxes [plus interest] as soon as practicable |
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after the change of use occurs. If the additional taxes are due |
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because of a sale of the land, the assessor for each taxing unit |
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shall prepare and deliver the bill as soon as practicable after the |
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sale occurs. The taxes [and interest] are due and become delinquent |
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and incur penalties and interest as provided by law for other |
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delinquent ad valorem taxes imposed by the taxing unit if not paid |
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before the next February 1 that is at least 20 days after the date |
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the bill is delivered to the owner of the land. |
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(d) A tax lien attaches to the land on the date the sale or |
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change of use occurs to secure payment of the additional tax [and
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interest] imposed by Subsection (c) [of this section] and any |
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penalties and interest incurred if the tax becomes delinquent. The |
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lien exists in favor of all taxing units for which the additional |
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tax is imposed. |
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SECTION 2. The change in law made by this Act applies only |
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to a sale or diversion to a nonagricultural use of land appraised |
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under Subchapter C, Chapter 23, Tax Code, that occurs on or after |
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the effective date of this Act. |
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SECTION 3. This Act takes effect September 1, 2009. |