86R5632 LHC-F
 
  By: Zaffirini S.B. No. 1962
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the additional tax imposed if the use of land located in
  certain counties and appraised for ad valorem tax purposes as
  open-space land is changed.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 23.55, Tax Code, is amended by adding
  Subsection (r) to read as follows:
         (r)  The sanctions provided by Subsection (a) do not apply to
  land located in a county with a population of less than 25,000.
         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.
         SECTION 3.  This Act takes effect September 1, 2019.