HBA-PDH H.B. 958 76(R)    BILL ANALYSIS


Office of House Bill AnalysisH.B. 958
By: Hope
Ways & Means
3/18/1999
Introduced



BACKGROUND AND PURPOSE 

Currently, timber land that has a change of use is exempted from additional
tax being imposed on a sale for right-of-way and a condemnation.  H.B. 958
extends that exemption to a transfer of the land to this state or a
political subdivision of this state to be used for a public purpose.  This
bill treats land that comes under a timber exemption in the same manner as
land that comes under an agricultural exemption. 

RULEMAKING AUTHORITY

It is the opinion of the Office of House Bill Analysis that this bill does
not expressly delegate any additional rulemaking authority to a state
officer, department, agency, or institution. 

SECTION BY SECTION ANALYSIS

SECTION 1.  Amends Section 23.76(f), Tax Code, to include a transfer of
timberland to this state or a political subdivision of this state to be
used for a public purpose as a change of use to which the sanctions
provided by Subsection (a) do not apply.  Subsection (a) provides sanctions
for a change in the use of land after it has been appraised.  Makes
conforming and nonsubstantive changes. 

SECTION 2.Makes application of this Act prospective.

SECTION 3.Emergency clause.
  Effective date: upon passage.