1-1 By: Alexander, et al. (Senate Sponsor - Montford) H.B. No. 1358
1-2 (In the Senate - Received from the House May 11, 1995;
1-3 May 12, 1995, read first time and referred to Committee on Finance;
1-4 May 18, 1995, reported favorably by the following vote: Yeas 10,
1-5 Nays 0; May 18, 1995, sent to printer.)
1-6 A BILL TO BE ENTITLED
1-7 AN ACT
1-8 relating to the appraisal for ad valorem tax purposes of open-space
1-9 land used for wildlife management.
1-10 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-11 SECTION 1. Section 23.51(7), Tax Code, is amended to read as
1-12 follows:
1-13 (7) "Wildlife management" means actively using land
1-14 that at the time the wildlife-management use began <on January 1,
1-15 1992,> was appraised as qualified open-space land under this
1-16 subchapter<, or that was eligible to be appraised as qualified
1-17 open-space land under this subchapter,> in at least three <two> of
1-18 the following ways to propagate a sustaining breeding, migrating,
1-19 or wintering population of indigenous wild animals <to produce a
1-20 harvestable surplus of those animals> for human use, including
1-21 food, medicine, or recreation:
1-22 (A) habitat control;
1-23 (B) erosion control;
1-24 (C) predator control;
1-25 (D) providing supplemental supplies of water;
1-26 (E) providing supplemental supplies of food;
1-27 (F) providing shelters; and
1-28 (G) making of census counts to determine
1-29 population.
1-30 SECTION 2. Section 23.52, Tax Code, is amended by adding
1-31 Subsection (g) to read as follows:
1-32 (g) The comptroller, with the assistance of the Parks and
1-33 Wildlife Department or the Texas Agricultural Extension Service,
1-34 shall develop and distribute to each appraisal district guidelines
1-35 for use by the chief appraiser in determining whether land
1-36 qualifies under Section 23.51(7) for appraisal under this
1-37 subchapter.
1-38 SECTION 3. This Act takes effect January 1, 1996, and
1-39 applies only to taxes imposed for tax years beginning on or after
1-40 that date.
1-41 SECTION 4. The importance of this legislation and the
1-42 crowded condition of the calendars in both houses create an
1-43 emergency and an imperative public necessity that the
1-44 constitutional rule requiring bills to be read on three several
1-45 days in each house be suspended, and this rule is hereby suspended.
1-46 * * * * *