| |
| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to liability for the additional tax imposed on land |
|
|
appraised for ad valorem tax purposes as agricultural land if the |
|
|
use of the land changes as a result of a condemnation. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Section 23.46, Tax Code, is amended by adding |
|
|
Subsection (g) to read as follows: |
|
|
(g) If the additional taxes are due because the land has |
|
|
been diverted to a nonagricultural use as a result of a |
|
|
condemnation, the additional taxes and interest imposed by this |
|
|
section are the personal obligation of the condemning entity and |
|
|
not the property owner from whom the property was taken. |
|
|
SECTION 2. The change in law made by this Act applies only |
|
|
to a change of use of land that occurs on or after the effective date |
|
|
of this Act. A change of use of land that occurred before the |
|
|
effective date of this Act is governed by the law in effect when the |
|
|
change of use occurred, and the former law is continued in effect |
|
|
for that purpose. |
|
|
SECTION 3. This Act takes effect September 1, 2017. |