HBA-KDB H.B. 3123 77(R) BILL ANALYSIS Office of House Bill AnalysisH.B. 3123 By: Alexander Ways & Means 3/30/2001 Introduced BACKGROUND 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. House Bill 3123 requires the department with the assistance of the comptroller to develop, adopt, and distribute 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 Parks and Wildlife Department in SECTION 1 (Section 23.521, Tax Code) 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, adopt by rule, and distribute to each appraisal district standards for use by the chief appraiser in determining whether land qualifies for wildlife management use. The bill requires the Texas Agricultural Extension Service (service), on request of the department, to assist the department in development of these standards. Such standards are authorized to establish mandatory minimum acreages a property owner must use primarily for the purpose of wildlife management, taking into consideration the activities required for land to qualify for wildlife management use, the type of indigenous wild animal population the property owner is propagating, the region in the state in which the land is located, or any other factors or considerations the department determines are relevant to the establishment of minimum acreage standards for the qualification of land for wildlife management use. The standards may require the property owner to develop and produce at the chief appraiser's request for additional information, a written management plan that meets specifications set forth by the standards. When determining whether land qualifies for wildlife management use, the chief appraiser is required to follow the adopted standards and, when not in conflict with these standards, the adopted appraisal manuals. In a hearing to determine whether land qualifies for wildlife management use, the appraisal review board is required to follow the adopted standards and, when not in conflict with these standards, the adopted 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. EFFECTIVE DATE September 1, 2001.