H.J.R. No. 72
A JOINT RESOLUTION
1-1 proposing a constitutional amendment relating to the ad valorem
1-2 taxation of open-space land used for wildlife management.
1-3 BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-4 SECTION 1. Article VIII, Section 1-d-1, Subsection (a), of
1-5 the Texas Constitution is amended to read as follows:
1-6 (a) To promote the preservation of open-space land, the
1-7 legislature shall provide by general law for taxation of open-space
1-8 land devoted to farm, <or> ranch, or wildlife management purposes
1-9 on the basis of its productive capacity and may provide by general
1-10 law for taxation of open-space land devoted to timber production on
1-11 the basis of its productive capacity. The legislature by general
1-12 law may provide eligibility limitations under this section and may
1-13 impose sanctions in furtherance of the taxation policy of this
1-14 section.
1-15 SECTION 2. The following temporary provision is added to the
1-16 Texas Constitution:
1-17 TEMPORARY PROVISION. (a) The changes to the law made by
1-18 Chapter 560, Acts of the 72nd Legislature, Regular Session, 1991,
1-19 are validated.
1-20 (b) This section does not authorize a property owner to
1-21 claim a refund of taxes paid unless the tax payment was challenged
1-22 as provided by law before the effective date of this amendment.
1-23 (c) This temporary provision expires January 1, 1998.
1-24 SECTION 3. This proposed constitutional amendment shall be
2-1 submitted to the voters at an election to be held November 7, 1995.
2-2 The ballot shall be printed to permit voting for or against the
2-3 proposition: "The constitutional amendment to allow open-space
2-4 land used for wildlife management to qualify for tax appraisal in
2-5 the same manner as open-space agricultural land, subject to
2-6 eligibility limitations provided by the legislature."