85R13136 LHC-F
 
  By: Darby H.B. No. 3198
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to liability for the additional tax imposed on land
  appraised for ad valorem tax purposes as qualified open-space land
  in the event of a change of use of the land as a result of oil and gas
  operations.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 23.55, Tax Code, is amended by adding
  Subsection (s) to read as follows:
         (s)  The sanctions provided by Subsection (a) do not apply to
  a change in the use of land that occurs as a result of a lessee
  conducting oil and gas operations under a lease over which the
  Railroad Commission of Texas has jurisdiction under Section 81.051,
  Natural Resources Code.
         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 September 1, 2017.