H.B. No. 3198
 
 
 
 
AN ACT
  relating to the eligibility of land to continue to be appraised for
  ad valorem tax purposes as qualified open-space land if the land
  begins to be used for oil and gas operations.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Subchapter D, Chapter 23, Tax Code, is amended by
  adding Section 23.524 to read as follows:
         Sec. 23.524.  OIL AND GAS OPERATIONS ON LAND. The
  eligibility of land for appraisal under this subchapter does not
  end because a lessee under an oil and gas lease begins conducting
  oil and gas operations over which the Railroad Commission of Texas
  has jurisdiction on the land if the portion of the land on which oil
  and gas operations are not being conducted otherwise continues to
  qualify for appraisal under this subchapter.
         SECTION 2.  The change in law made by this Act does not
  affect an additional tax imposed as a result of a change of use of
  land appraised under Subchapter D, Chapter 23, Tax Code, that
  occurred before the effective date of this Act.
         SECTION 3.  This Act takes effect September 1, 2017.
 
 
  ______________________________ ______________________________
     President of the Senate Speaker of the House     
 
 
         I certify that H.B. No. 3198 was passed by the House on May 9,
  2017, by the following vote:  Yeas 145, Nays 0, 2 present, not
  voting; and that the House concurred in Senate amendments to H.B.
  No. 3198 on May 24, 2017, by the following vote:  Yeas 142, Nays 0,
  2 present, not voting.
 
  ______________________________
  Chief Clerk of the House   
 
         I certify that H.B. No. 3198 was passed by the Senate, with
  amendments, on May 22, 2017, by the following vote:  Yeas 28, Nays
  3.
 
  ______________________________
  Secretary of the Senate   
  APPROVED: __________________
                  Date       
   
           __________________
                Governor