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)