85S10316 LHC-D
 
  By: Schwertner, Buckingham, Seliger S.B. No. 48
 
 
 
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 December 1, 2017.