SB48 — Relating to liability for the additional tax imposed on land appraised for ad valorem tax purposes as agricultural land if the use of the land changes as a result of a condemnation.

SB48 — Relating to liability for the additional tax imposed on land appraised for ad valorem tax purposes as agricultural land if the use of the land changes as a result of a condemnation. · Informed CitizenryThis bill amends the Tax Code to clarify liability for additional taxes imposed when land appraised as agricultural land is converted to nonagricultural use due to a condemnation. It specifies that…Open in Informed Citizenry