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.