Principle Criteria
Free Enterprise
Property Rights
Personal Responsibility
Limited Government
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.
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