82R2267 JE-D
 
  By: Parker, Callegari, J. Davis of Harris, H.B. No. 241
      Orr, Murphy, et al.
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
 
  relating to liability for interest if land appraised for ad valorem
 
  tax purposes as agricultural or open-space land is sold or diverted
 
  to a different use.
         
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         
         SECTION 1.  Section 23.46, Tax Code, is amended by adding
 
  Subsection (c-1) to read as follows:
         
         (c-1)  This subsection applies to a sale or diversion to a
 
  nonagricultural use of land designated for agricultural use under
 
  this subchapter if the sale or diversion to a nonagricultural use
 
  occurs on or after September 1, 2011, and before January 1, 2022,
 
  and the sale or diversion of use results in the imposition of
 
  additional taxes under this section. Notwithstanding Subsection
 
  (c), interest does not become due under that subsection on
 
  additional taxes that become due under that subsection, and the tax
 
  bill for those taxes may not include any amount of that interest. A
 
  reference in this subchapter to additional taxes and interest on
 
  the taxes imposed by Subsection (c) shall be treated as a reference
 
  solely to the additional taxes. This subsection does not affect
 
  liability for interest that becomes due on the additional taxes if
 
  those taxes become delinquent. This subsection expires January 1,
 
  2024.
         
         SECTION 2.  Section 23.55, Tax Code, is amended by adding
 
  Subsection (a-1) to read as follows:
         
         (a-1)  This subsection applies to a change in use of land
 
  that has been appraised as provided by this subchapter if the change
 
  in use occurs on or after September 1, 2011, and before January 1,
 
  2022, and the change in use results in the imposition of additional
 
  taxes under this section. Notwithstanding Subsection (a), interest
 
  does not become due under that subsection on additional taxes that
 
  become due under that subsection, and the tax bill for those taxes
 
  may not include any amount of that interest. A reference in this
 
  subchapter to additional taxes and interest on the taxes imposed
 
  under this section shall be treated as a reference solely to the
 
  additional taxes. This subsection does not affect liability for
 
  interest that becomes due under Subsection (e) on the additional
 
  taxes if those taxes become delinquent. This subsection expires
 
  January 1, 2024.
         
         SECTION 3.  This Act takes effect September 1, 2011.