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.