HB 546

Principle Criteria
neutral
Free Enterprise
neutral
Property Rights
neutral
Personal Responsibility
neutral
Limited Government
neutral
Individual Liberty
Digest
HB 546 amends Section 23.56 of the Texas Tax Code to make land acquired through condemnation by entities other than the state or its political subdivisions ineligible for appraisal as qualified open-space land. This change ensures that land taken by condemnation for private or non-governmental purposes cannot benefit from preferential tax treatment intended for agricultural or open-space conservation.
Author (1)
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