1-1 By: Alexander, et al. (Senate Sponsor - Montford) H.J.R. No. 72
1-2 (In the Senate - Received from the House May 9, 1995;
1-3 May 11, 1995, read first time and referred to Committee on Finance;
1-4 May 18, 1995, reported favorably by the following vote: Yeas 11,
1-5 Nays 0; May 18, 1995, sent to printer.)
1-6 HOUSE JOINT RESOLUTION
1-7 proposing a constitutional amendment relating to the ad valorem
1-8 taxation of open-space land used for wildlife management.
1-9 BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-10 SECTION 1. Article VIII, Section 1-d-1, Subsection (a), of
1-11 the Texas Constitution is amended to read as follows:
1-12 (a) To promote the preservation of open-space land, the
1-13 legislature shall provide by general law for taxation of open-space
1-14 land devoted to farm, <or> ranch, or wildlife management purposes
1-15 on the basis of its productive capacity and may provide by general
1-16 law for taxation of open-space land devoted to timber production on
1-17 the basis of its productive capacity. The legislature by general
1-18 law may provide eligibility limitations under this section and may
1-19 impose sanctions in furtherance of the taxation policy of this
1-20 section.
1-21 SECTION 2. The following temporary provision is added to the
1-22 Texas Constitution:
1-23 TEMPORARY PROVISION. (a) The changes to the law made by
1-24 Chapter 560, Acts of the 72nd Legislature, Regular Session, 1991,
1-25 are validated.
1-26 (b) This section does not authorize a property owner to
1-27 claim a refund of taxes paid unless the tax payment was challenged
1-28 as provided by law before the effective date of this amendment.
1-29 (c) This temporary provision expires January 1, 1998.
1-30 SECTION 3. This proposed constitutional amendment shall be
1-31 submitted to the voters at an election to be held November 7, 1995.
1-32 The ballot shall be printed to permit voting for or against the
1-33 proposition: "The constitutional amendment to allow open-space
1-34 land used for wildlife management to qualify for tax appraisal in
1-35 the same manner as open-space agricultural land, subject to
1-36 eligibility limitations provided by the legislature."
1-37 * * * * *