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A BILL TO BE ENTITLED
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AN ACT
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relating to liability for the additional tax imposed on land |
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appraised for ad valorem tax purposes as qualified open-space land |
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in the event of a change of use of the land as a result of oil and gas |
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operations. |
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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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Subsection (s) to read as follows: |
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(s) The sanctions provided by Subsection (a) do not apply to |
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a change in the use of land that occurs as a result of a lessee |
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conducting oil and gas operations under a lease over which the |
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Railroad Commission of Texas has jurisdiction under Section 81.051, |
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Natural Resources Code. |
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SECTION 2. The change in law made by this Act applies only |
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to a change of use of land that occurs on or after the effective date |
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of this Act. A change of use of land that occurred before the |
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effective date of this Act is governed by the law in effect when the |
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change of use occurred, and the former law is continued in effect |
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for that purpose. |
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SECTION 3. This Act takes effect September 1, 2017. |