83R2675 DDT-F
 
  By: Workman H.B. No. 561
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to an exemption for land owned by a school from the
  additional tax imposed on the change of use of land appraised for ad
  valorem tax purposes as qualified open-space land.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 23.55, Tax Code, is amended by adding
  Subsection (q) to read as follows:
         (q)  The sanctions provided by Subsection (a) do not apply to
  land owned by an organization that qualifies as a school under
  Section 11.21(d) if the organization converts the land to a use for
  which the land is eligible for an exemption under Section 11.21
  within five years.
         SECTION 2.  Section 23.55(q), Tax Code, as added by this Act,
  applies to a change of use of land that occurs on or after the
  effective date of this Act. A change of use of land that occurred
  before the effective date of this Act is governed by the law in
  effect when the change of use occurred, and the former law is
  continued in effect for that purpose.
         SECTION 3.  This Act takes effect immediately if it receives
  a vote of two-thirds of all the members elected to each house, as
  provided by Section 39, Article III, Texas Constitution.  If this
  Act does not receive the vote necessary for immediate effect, this
  Act takes effect September 1, 2013.