HBA-KDB H.B. 3123 77(R)BILL ANALYSIS Office of House Bill AnalysisH.B. 3123 By: Alexander Ways & Means 7/20/2001 Enrolled BACKGROUND AND PURPOSE Prior to the 77th Legislature, the comptroller of public accounts (comptroller) had 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. House Bill 3123 requires the department, with the assistance of the comptroller, to develop standards for determining whether land qualifies for wildlife management use. RULEMAKING AUTHORITY It is the opinion of the Office of House Bill Analysis that rulemaking authority is expressly delegated to the comptroller of public accounts in SECTION 1 (Section 23.521, Tax Code) and SECTION 3 of this bill. ANALYSIS House Bill 3123 amends the Tax Code to require the Parks and Wildlife Department (department), with the assistance of the comptroller of public accounts (comptroller), to develop standards for determining whether land qualifies for wildlife management use. The bill requires the comptroller by rule to adopt the standards developed by the department and to distribute those rules to each appraisal district. The bill requires the Texas Agricultural Extension Service (service), on request of the department, to assist the department in development of the standards. The adopted standards are authorized to require that a tract of land be a specified minimum size to qualify under provisions relating to wildlife management use for appraisal, taking into consideration the activities listed in such provisions, the type of indigenous wild animal population the land is being used to propagate, the region in the state in which the land is located, or any other factor the department determines is relevant. The adopted standards may 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. In determining whether land qualifies for wildlife management use for appraisal, the chief appraiser and the appraisal review board are required to apply the adopted standards and, to the extent they do not conflict with those standards, the developed and distributed appraisal manuals. The bill repeals the provision that requires the comptroller, with the assistance of the department or the service, to develop and distribute to each appraisal district guidelines for use by the chief appraiser in determining whether land qualifies for wildlife management use. The rules apply to tax years beginning on or after January 1, 2002. EFFECTIVE DATE September 1, 2001.