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A BILL TO BE ENTITLED
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AN ACT
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relating to the additional tax imposed on land appraised for ad |
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valorem tax purposes as open-space land if a change in use of the |
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land occurs. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 23.55, Tax Code, is amended by adding |
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Subsections (r) and (s) to read as follows: |
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(r) A property owner is subject to the sanctions provided by |
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Subsection (a) if the property owner, a subsidiary of the property |
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owner, or an affiliate of the property owner, or another person |
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acting in concert with the property owner, subsidiary, or |
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affiliate, or any combination of those persons acting in concert |
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with one another: |
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(1) conveys land that has been appraised as provided |
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by this subchapter to a person, the state, or a political |
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subdivision of the state who changes the use of the land but is not |
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subject to the sanctions provided by Subsection (a) for that |
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action; and |
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(2) on or before the fifth anniversary of that |
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conveyance: |
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(A) regains possession of the land; and |
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(B) uses the land in a way that would have |
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subjected the land to the sanctions provided by Subsection (a) if |
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the change had occurred before the conveyance described by |
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Subdivision (1). |
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(s) For purposes of determining the amount of the sanction |
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provided by Subsection (a), the date of a change in the use of land |
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that results in imposition of the sanction is the date of the |
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conveyance described by Subsection (r)(1). |
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SECTION 2. Sections 23.55(r) and (s), Tax Code, as added by |
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this Act, apply to a change of use of land that occurs on or after |
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the effective date of this Act. A change of use of land that |
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occurred before the effective date of this Act is governed by the |
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law in effect when the change of use occurred, and the former law is |
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continued in effect for that purpose. |
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SECTION 3. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2015. |