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A BILL TO BE ENTITLED
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AN ACT
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relating to appraisal of land that is available to the public. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subsection (a), Section 23.83, Tax Code, is |
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amended to read as follows: |
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(a) A person is entitled to have land he owns appraised |
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under this subchapter if, on January 1: |
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(1) the land is restricted as provided by this |
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subchapter and its use is available to the public without a fee or |
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for a nominal fee; |
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(2) the land is used in a way that does not result in |
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accrual of distributable profits, realization of private gain |
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resulting from payment of compensation in excess of a reasonable |
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allowance for salary or other compensation for services rendered, |
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or realization of any other form of private gain; |
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(3) the land has been devoted exclusively to |
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recreational, park, or scenic uses for the preceding year; and |
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(4) he is using and intends to use the land exclusively |
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for those purposes in the current year. |
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SECTION 2. This Act takes effect September 1, 2013. |