| |
| |
| |
|
|
AN ACT
|
|
|
relating to the eligibility of land to continue to be appraised for |
|
|
ad valorem tax purposes as qualified open-space land if the land |
|
|
begins to be used for oil and gas operations. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Subchapter D, Chapter 23, Tax Code, is amended by |
|
|
adding Section 23.524 to read as follows: |
|
|
Sec. 23.524. OIL AND GAS OPERATIONS ON LAND. The |
|
|
eligibility of land for appraisal under this subchapter does not |
|
|
end because a lessee under an oil and gas lease begins conducting |
|
|
oil and gas operations over which the Railroad Commission of Texas |
|
|
has jurisdiction on the land if the portion of the land on which oil |
|
|
and gas operations are not being conducted otherwise continues to |
|
|
qualify for appraisal under this subchapter. |
|
|
SECTION 2. The change in law made by this Act does not |
|
|
affect an additional tax imposed as a result of a change of use of |
|
|
land appraised under Subchapter D, Chapter 23, Tax Code, that |
|
|
occurred before the effective date of this Act. |
|
|
SECTION 3. This Act takes effect September 1, 2017. |
| |
| |
| |
______________________________ |
______________________________ |
| |
President of the Senate |
Speaker of the House |
| |
| |
|
|
I certify that H.B. No. 3198 was passed by the House on May 9, |
|
|
2017, by the following vote: Yeas 145, Nays 0, 2 present, not |
|
|
voting; and that the House concurred in Senate amendments to H.B. |
|
|
No. 3198 on May 24, 2017, by the following vote: Yeas 142, Nays 0, |
|
|
2 present, not voting. |
|
|
|
|
|
______________________________ |
|
|
Chief Clerk of the House |
| |
|
|
I certify that H.B. No. 3198 was passed by the Senate, with |
|
|
amendments, on May 22, 2017, by the following vote: Yeas 28, Nays |
|
|
3. |
|
|
|
|
|
______________________________ |
|
|
Secretary of the Senate |
|
|
APPROVED: __________________ |
|
|
Date |
|
|
|
|
|
__________________ |
|
|
Governor |