By: Culberson H.B. No. 2672
72R2526 JD-D
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the ineligibility of certain land for appraisal as
1-3 open-space land.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 23.56, Tax Code, is amended to read as
1-6 follows:
1-7 Sec. 23.56. LAND INELIGIBLE FOR APPRAISAL AS OPEN-SPACE
1-8 LAND. Land is not eligible for appraisal as provided by this
1-9 subchapter if:
1-10 (1) the land is located inside the corporate limits of
1-11 an incorporated city or town, unless:
1-12 (A) the city or town is not providing the land
1-13 with governmental and proprietary services substantially equivalent
1-14 in standard and scope to those services it provides in other parts
1-15 of the city or town with similar topography, land utilization, and
1-16 population density; or
1-17 (B) the land has been devoted principally to
1-18 agricultural use continuously for the preceding five years;
1-19 (2) the land is owned by an individual who is a
1-20 nonresident alien or by a foreign government if that individual or
1-21 government is required by federal law or by rule adopted pursuant
1-22 to federal law to register his ownership or acquisition of that
1-23 property; <or>
1-24 (3) the land is owned by a corporation, partnership,
2-1 trust, or other legal entity if the entity is required by federal
2-2 law or by rule adopted pursuant to federal law to register its
2-3 ownership or acquisition of that land and a nonresident alien or a
2-4 foreign government or any combination of nonresident aliens and
2-5 foreign governments own a majority interest in the entity; or
2-6 (4) the land is not wholly owned by one or more
2-7 individuals each of whom as a farmer or rancher gains, or attempts
2-8 to gain, a livelihood from the operation of a farm or ranch on the
2-9 land. In this subdivision, an individual operates as a farmer or
2-10 rancher if the individual is directly involved in, or gives
2-11 continuing supervision to, the cultivation of the land or crops on
2-12 the land or the raising of livestock on the land.
2-13 SECTION 2. (a) This Act takes effect September 1, 1991, and
2-14 applies to taxes imposed for tax years beginning on or after
2-15 January 1, 1992.
2-16 (b) The change in law made by this Act does not affect the
2-17 validity of an appraisal of land under Subchapter D, Chapter 23,
2-18 Tax Code, as it existed before the effective date of this Act.
2-19 (c) If land appraised under Subchapter D, Chapter 23, Tax
2-20 Code, as it existed before the effective date of this Act, becomes
2-21 ineligible for appraisal as open-space land under the change in law
2-22 made by this Act, the ineligibility is not a change of use of land
2-23 under Section 23.55, Tax Code.
2-24 SECTION 3. The importance of this legislation and the
2-25 crowded condition of the calendars in both houses create an
2-26 emergency and an imperative public necessity that the
2-27 constitutional rule requiring bills to be read on three several
3-1 days in each house be suspended, and this rule is hereby suspended.