BILL ANALYSIS



H.B. 1847
By: Black
05-04-95
Committee Report (Unamended)


BACKGROUND

The Texas Constitution and Tax Code provide that certain kinds of
farm and ranch land be appraised at its productivity value, as
opposed to its market value.  Productivity value is based on the
land's capacity to produce agricultural products.  To qualify for
agricultural appraisal, the owner must show that the land is
devoted principally to an agricultural use.

Agricultural use includes, "raising or keeping exotic animals for
the production of human food or fiber, leather, pelts, or other
tangible products having a commercial value."  Exotic animal is
defined as "a species of game not indigenous to this state,
including axis deer, nilga antelope, red sheep or other cloven-hoofed ruminant mammals, or exotic fowl..."

PURPOSE

The bill re-classifies ratites (ostrich and emu) as livestock
rather than exotic fowl.

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, Tax Code, to correct the spelling
           of "nilga" to "nilgai."
           Also re-classifies ratites as livestock rather than
           exotic fowl.

SECTION 2. Effective Date: January 1, 1996.

SECTION 3. Emergency Clause.

SUMMARY OF COMMITTEE ACTION

Pursuant to an announcement on the House Floor, the committee met
in a formal meeting on April 27, 1995.  The chair laid out H.B.
1847.  By a record vote of 6 ayes, 0 nays, 0 present not voting and
5 absent, the committee voted to report H.B. 1847 to the House
without amendment with the recommendation that it do pass.