Enrolled Bill Summary

Senate Bill 1272 amends the Tax Code to provide that a person who owns land located in a county with a population of 35,000 or less, on which a greenhouse for growing florist items for wholesale purposes is located, is entitled to agricultural use appraisal of the land if it otherwise qualifies and is not being used in conjunction with or contiguous to land being used for retail sales of florist items. For appraisal purposes, a greenhouse is considered to be an appurtenance to the land.