BILL ANALYSIS



H.J.R. 72
By: Alexander
May 2, 1995
Committee Report (Unamended)


BACKGROUND

Article VIII, Section 1-d-1, Texas Constitution, requires the
Legislature to provide for the appraisal of open space land used
for a farm or ranch purpose on the basis of its productivity
capacity.  Chapter 23, Subchapter D, Tax Code, implements the
constitutional provision by providing that on application, certain
agricultural land may qualify for productivity appraisal if it
meets a number of conditions.

PURPOSE

This resolution would require the legislature to provide laws
allowing for the taxation of land devoted to "wildlife management"
based on its productive capacity.

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 Article VIII, Section 1-d-1 (Open-Space Land),
Subsection (a), Texas Constitution, by specifically designating
that wildlife management shall be listed and provided under general
law for taxation of open-space land.

SECTION 2.  Provides for a temporary provision to the Texas
Constitution as follows:

     (a) validates changes to law made by Chapter 560, Act of the
72 Legislature, Regular  Session (H.B. 1298);

     (b) refunds for taxes paid may only be authorized if the
property owner has challenged      the land's status prior to the
effective date of this amendment; and

     (c) temporary provision expires January 1, 1998.

SECTION 3.  Provides for election date of November 5, 1996, and
specifies ballot language.

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 resolution.  Without
objection, H.J.R. 72 was left pending before the committee.

On April 24, 1995, the committee met in a formal meeting and
considered H.J.R. 72 on pending business.  By a record vote of 7
ayes, 0 nays, 0 present not voting and 4 absent, the committee
voted to report H.J.R. 72 to the House without amendment with the
recommendation that it do pass.




     For purposes of testimony, the committee considered H.J.R. 72
and H.B. 1358 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)