BILL ANALYSIS


                                                        H.J.R. 72
                                         By: Alexander (Montford)
                                                          Finance
                                                         05-19-95
                              Senate Committee Report (Unamended)
BACKGROUND

Current law requires the Texas 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 23D, Tax Code,
implements the constitutional provision by providing that certain
agricultural land may qualify for productivity appraisal if it
meets a number of conditions.

PURPOSE

As proposed, H.J.R. 72 requires the submission to the voters of a
proposed constitutional amendment relating to the ad valorem
taxation of open-space land used for wildlife management.

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 Article VIII, Section 1-d-1(a), Texas
Constitution, to require the legislature to provide by general law
for taxation of open-space land devoted to farm, ranch, or wildlife
management purposes on the basis of its productive capacity. 
Authorizes the legislature to provide by general law for taxation
of open-space land devoted to timber production on the basis of its
productive capacity.

SECTION 2. Adds a temporary provision to the Texas Constitution,
as follows:

     TEMPORARY PROVISION.  (a)  Validates the changes to the law
     made by Chapter 560, Acts of the 72nd Legislature, Regular
     Session, 1991.
     
     (b)  Provides that this section does not authorize a
       property owner to claim a refund of taxes paid unless the
       tax payment was challenged as provided by law before the
       effective date of this amendment.
       
       (c)  Provides that this temporary provision expires January
       1, 1998.
       
       SECTION 3.   Requires this proposed constitutional amendment to
be submitted to the voters on an election to be held November 7,
1995.  Sets forth the required language of the ballot.