H.B. No. 1358
1-1 AN ACT
1-2 relating to the appraisal for ad valorem tax purposes of open-space
1-3 land used for wildlife management.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 23.51(7), Tax Code, is amended to read as
1-6 follows:
1-7 (7) "Wildlife management" means actively using land
1-8 that at the time the wildlife-management use began <on January 1,
1-9 1992,> was appraised as qualified open-space land under this
1-10 subchapter<, or that was eligible to be appraised as qualified
1-11 open-space land under this subchapter,> in at least three <two> of
1-12 the following ways to propagate a sustaining breeding, migrating,
1-13 or wintering population of indigenous wild animals <to produce a
1-14 harvestable surplus of those animals> for human use, including
1-15 food, medicine, or recreation:
1-16 (A) habitat control;
1-17 (B) erosion control;
1-18 (C) predator control;
1-19 (D) providing supplemental supplies of water;
1-20 (E) providing supplemental supplies of food;
1-21 (F) providing shelters; and
1-22 (G) making of census counts to determine
1-23 population.
1-24 SECTION 2. Section 23.52, Tax Code, is amended by adding
2-1 Subsection (g) to read as follows:
2-2 (g) The comptroller, with the assistance of the Parks and
2-3 Wildlife Department or the Texas Agricultural Extension Service,
2-4 shall develop and distribute to each appraisal district guidelines
2-5 for use by the chief appraiser in determining whether land
2-6 qualifies under Section 23.51(7) for appraisal under this
2-7 subchapter.
2-8 SECTION 3. This Act takes effect January 1, 1996, and
2-9 applies only to taxes imposed for tax years beginning on or after
2-10 that date.
2-11 SECTION 4. The importance of this legislation and the
2-12 crowded condition of the calendars in both houses create an
2-13 emergency and an imperative public necessity that the
2-14 constitutional rule requiring bills to be read on three several
2-15 days in each house be suspended, and this rule is hereby suspended.