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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 agricultural land if the |
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use of the land changes as a result of a condemnation. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 23.46, Tax Code, is amended by adding |
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Subsection (g) to read as follows: |
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(g) If the additional taxes are due because the land has |
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been diverted to a nonagricultural use as a result of a |
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condemnation, the additional taxes and interest imposed by this |
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section are the personal obligation of the condemning entity and |
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not the property owner from whom the property was taken. |
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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. |
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