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A BILL TO BE ENTITLED
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AN ACT
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relating to the additional tax imposed if the use of land located in |
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certain counties and appraised for ad valorem tax purposes as |
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open-space land is changed. |
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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 (r) to read as follows: |
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(r) The sanctions provided by Subsection (a) do not apply to |
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land located in a county with a population of less than 25,000. |
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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. |
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SECTION 3. This Act takes effect September 1, 2019. |