BILL ANALYSIS H.B. 1358 By: Alexander (Montford) Finance 05-19-95 Senate Committee Report (Unamended) BACKGROUND Current law defines "wildlife management" as a qualifying use for special use productivity valuation. The 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. PURPOSE As proposed, H.B. 1358 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 grant any additional rulemaking authority to a state officer, institution, or agency. SECTION BY SECTION ANALYSIS SECTION 1. Amends Section 23.51(7), Tax Code, to redefine "wildlife management." SECTION 2. Amends Section 23.52, Tax Code, by adding Subsection (g), to require the comptroller, with the assistance of the Parks and Wildlife Department or the Texas Agricultural Extension Service, to develop and distribute to each appraisal district guidelines for use by the chief appraiser in determining whether land qualifies under Section 23.51(7) for appraisal. SECTION 3. Effective date: January 1, 1996. Makes application of this Act prospective. SECTION 4. Emergency clause.