By: Ellis S.B. No. 1511
 
 
 
   
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to appraisal of land that is available to the public.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Subsection (a), Section 23.83, Tax Code, is
  amended to read as follows:
         (a)  A person is entitled to have land he owns appraised
  under this subchapter if, on January 1:
               (1)  the land is restricted as provided by this
  subchapter and its use is available to the public without a fee or
  for a nominal fee;
               (2)  the land is used in a way that does not result in
  accrual of distributable profits, realization of private gain
  resulting from payment of compensation in excess of a reasonable
  allowance for salary or other compensation for services rendered,
  or realization of any other form of private gain;
               (3)  the land has been devoted exclusively to
  recreational, park, or scenic uses for the preceding year; and
               (4)  he is using and intends to use the land exclusively
  for those purposes in the current year.
         SECTION 2.  This Act takes effect September 1, 2013.