By Hardcastle H.B. No. 3478 Line and page numbers may not match official copy. Bill not drafted by TLC or Senate E&E. A BILL TO BE ENTITLED 1-1 AN ACT 1-2 relating to the valuation of open space land that was acquired from 1-3 a governmental entity. 1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: 1-5 SECTION 1. Amend Property Tax Code Section 23.51(1) to read 1-6 as follows: (1) "Qualified open-space land" means: 1-7 (A) land that is currently devoted principally to agricultural use 1-8 to the degree of intensity generally accepted in the area and that 1-9 has either: 1-10 (i) been devoted principally to 1-11 agricultural use or to production of timber or forest products for 1-12 five of the preceding seven years, or 1-13 (ii) was owned by the state for the 1-14 preceding seven years; or, 1-15 (B) land that is used principally as an ecological laboratory by a 1-16 public or private college or university. Qualified open-space land 1-17 includes all appurtenances to the land. For the purposes of this 1-18 subdivision, appurtenances to the land means private roads, dams, 1-19 reservoirs, water wells, canals, ditches, terraces, and other 1-20 reshapings of the soil, fences, and riparian water rights. 1-21 SECTION 2. Amend Property Tax Code Sec. 23.56 to read as 2-1 follows: Sec.23.56. Land Ineligible for Appraisal as Open-Space 2-2 Land 2-3 Land, other than land that was owned by the state for the 2-4 preceding seven years, is not eligible for appraisal as provided by 2-5 this subchapter if: 2-6 (1) the land is located inside the corporate limits of 2-7 an incorporated city or town, unless: 2-8 (A) the city or town is not providing the land 2-9 with governmental and proprietary services substantially equivalent 2-10 in standard and scope to those services it provides in other parts 2-11 of the city or town with similar topography, land utilization, and 2-12 population density; or 2-13 (B) the land has been devoted principally to 2-14 agricultural use continuously for the preceding five years; 2-15 (2) the land is owned by an individual who is a 2-16 nonresident alien or by a foreign government if that individual or 2-17 government is required by federal law or by rule adopted pursuant 2-18 to federal law to register his ownership or acquisition of that 2-19 property; or 2-20 (3) the land is owned by a corporation, partnership, 2-21 trust, or other legal entity if the entity is required by federal 2-22 law or by rule adopted pursuant to federal law to register its 2-23 ownership or acquisition of that land and a nonresident alien or a 2-24 foreign government or any combination of nonresident aliens and 2-25 foreign governments own a majority interest in the entity. 3-1 SECTION 3. The importance of this legislation and the 3-2 crowded condition in both houses create an emergency and an 3-3 imperative public necessity that the constitutional rule requiring 3-4 bills to be read on three separate days in each house be suspended, 3-5 and this rule is hereby suspended.