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A BILL TO BE ENTITLED
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AN ACT
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relating to the eligibility of land for appraisal for ad valorem tax |
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purposes as recreational, park, or scenic land. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 23.83(a), Tax Code, is amended to read as |
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follows: |
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(a) A person is entitled to have land the person [he] owns |
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appraised 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 use of the land is available to the public without a |
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fee or 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) the person [he] is using and intends to use the |
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land exclusively for those purposes in the current year. |
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SECTION 2. This Act applies only to the appraisal of land |
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for ad valorem tax purposes for a tax year that begins on or after |
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the effective date of this Act. |
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SECTION 3. This Act takes effect January 1, 2016. |