BILL ANALYSIS



C.S.H.B. 1358
By: Alexander
May 2, 1995
Committee Report (Substituted)


BACKGROUND

Subchapter D, Chapter 23, Tax Code, provides for the appraisal of
agricultural land.  Section 23.51(7) currently defines "wildlife
management" as a qualifying use for special use productivity
valuation.  Under current law, land must meet certain use
conditions and have been appraised as open-space land on January 1,
1992 in order to receive this special appraisal.  Questions of
clarity and constitutionality have affected the implementation of
this appraisal method.

PURPOSE

This bill amends the definition of "wildlife management" for
purposes of appraisal of agricultural land.

RULEMAKING AUTHORITY

It is the committee's opinion that this bill does not expressly
grant any additional rulemaking authority to a state officer,
department, agency or institution.

SECTION BY SECTION ANALYSIS

SECTION 1.  Amends Section 23.51 (Definitions), Subsection (7), Tax
Code, by specifying wildlife management means actively using land
that at the time the wildlife-management use began was qualified as
open-space land in at least three of seven specified ways to
propagate a sustaining breeding population of indigenous wild
animals for human use.  Deletes January 1, 1992, that land must
have qualified as exempt; and deletes a reference to harvestable
surplus.

SECTION 2.  Amends Section 23.52 (Appraisal of Qualified
Agricultural Land), by adding Subsection (g) to require the
comptroller, with the assistance of the Parks and Wildlife
Department or the Texas Agricultural Extension Service, to provide
guidelines to appraisal districts to determine if land qualifies
under Section 23.51(7), Tax Code.

SECTION 3.  Effective date: January 1, 1996, applies only to taxes
imposed for tax years beginning on or after that date.

SECTION 4.  Emergency clause


COMPARISON OF ORIGINAL TO SUBSTITUTE

The committee substitute adds language to the definition of
"wildlife management" to specify that the land had to be qualified
as open-space land at the time the wildlife-management use began.
C.S.H.B. 1358 also requires that in order to qualify for "wildlife
management," the land must be used in at least three of seven
specified ways to propagate a sustaining breeding population of
indigenous wild animals for human use.  The original bill did not
contain this language.

The committee substitute also requires that the comptroller, with
the assistance of the Parks and Wildlife Department or the Texas
Agricultural Extension Service, provide guidelines to appraisal
districts to determine if land qualifies under Section 23.51(7),
Tax Code.  H.B. 1358 did not include this requirement.


SUMMARY OF COMMITTEE ACTION

Public notice was posted in accordance with the rules, and a public
hearing was held on April 11, 1995.  Representatives Clyde
Alexander and Bob Turner explained the bill.  Without objection,
H.B. 1358 was left pending before the committee.

On April 24, 1995, the committee met in a formal meeting and
considered H.B. 1358 on pending business.  The committee considered
a committee substitute by Representative Craddick.  Without
objection, C.S.H.B. 1358 was adopted.  By a record vote of 7 ayes,
0 nays, 0 present not voting and 4 absent, the committee voted to
report H.B. 1358 to the House as substituted with the
recommendation that it do pass.


     For purposes of testimony, the committee considered H.B. 1358
and H.J.R. 72 together.       The following persons testified in
favor of one or more of the bills (4/11/95):

           David K. Langford, representing himself and the Texas
Wildlife Assn. (HB 1358,             HJR 72)
           John Stokes, representing the Nature Conservancy of
Texas (HB 1358)
           Dede Armentrout, representing herself and the National
Audubon Society,           Audubon Council of Texas (HB 1358)
           Ted Eubanks, representing himself (HB 1358)