By Alexander                                          H.J.R. No. 72
       74R642 SMH-D
                                  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 5, 1996.
    2-2  The ballot shall be printed to provide for voting for or against
    2-3  the 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 and to permit the
    2-6  legislature to continue to limit that qualification to land that
    2-7  was eligible for appraisal as open-space agricultural land on
    2-8  January 1, 1992."