SRC-SEW H.B. 3123 77(R)   BILL ANALYSIS


Senate Research Center   H.B. 3123
By: Alexander (J.E. "Buster" Brown)
Natural Resources
5/9/2001
Engrossed


DIGEST AND PURPOSE 

Under current law, the comptroller of public accounts (comptroller) has the
authority to develop guidelines for use by the chief appraiser in
determining whether land qualifies for wildlife management use. However,
since technical questions involving wildlife habitat are bound to arise,
the Parks and Wildlife Department (department) may be best equipped to
resolve issues of this nature. H.B. 3123 requires the department, with the
assistance of the comptroller, to develop standards for determining whether
land qualifies for wildlife management use.  

RULEMAKING AUTHORITY

Rulemaking authority is expressly granted to the comptroller in SECTION 1
(Section 23.521, Tax Code) of this bill. 

SECTION BY SECTION ANALYSIS

SECTION 1.  Amends Chapter 23D, Tax Code, by adding Section 23.521, as
follows: 

Sec. 23.521.  STANDARDS FOR QUALIFICATION OF LAND FOR APPRAISAL BASED ON
WILDLIFE MANAGEMENT USE. (a) Requires the Parks and Wildlife Department
(department), with the assistance of the comptroller, to develop standards
for determining whether land qualifies under Section 23.51(7) for appraisal
under this subchapter. Requires the comptroller by rule to adopt the
standards developed by the Parks and Wildlife Department and distribute
those rules to each appraisal district.  Requires the Texas Agricultural
Extension Service, on request of the department, to assist the department
in developing the standards. 

(b)  Authorizes the standards adopted under Subsection (a) to require that
a tract of land be a specified minimum size to qualify under Section
23.51(7) for appraisal under this subchapter, taking into consideration
certain factors. 

(c)  Authorizes the standards adopted under Subsection (a) to include
specifications for a written management plan to be developed by a landowner
if the landowner receives a request for a written management plan from a
chief appraiser as part of a request for additional information under
Section 23.57. 

(d)  Requires the chief appraiser and the appraisal review board, in
determining whether land qualifies under Section 23.51(7) for appraisal
under this subchapter, to apply the standards adopted under Subsection (a)
and, to the extent they do not conflict with those standards, the appraisal
manuals developed and distributed under Section 23.52(d). 

SECTION 2.  Repealer:  Section 23.52(g), Tax Code.
 
SECTION 3.  Effective date:  September 1, 2001.  Requires the Parks and
Wildlife Department, with  the assistance of the comptroller, as soon as
practicable after the effective date of this Act, to develop the standards
required by Section 23.521, Tax Code, as added by this Act.  Requires the
comptroller, as soon as practicable after those standards are developed, by
rule to adopt those standards and distribute those rules to each appraisal
district as required by that section.  Provides that the rules apply to tax
years beginning on or after January 1, 2002.