1-1     By:  Ritter (Senate Sponsor - Bernsen)                H.B. No. 2757
 1-2           (In the Senate - Received from the House May 7, 2001;
 1-3     May 7, 2001, read first time and referred to Committee on
 1-4     Intergovernmental Relations; May 11, 2001, reported favorably, as
 1-5     amended, by the following vote:  Yeas 5, Nays 0; May 11, 2001, sent
 1-6     to printer.)
 1-7     COMMITTEE AMENDMENT NO. 1                              By:  Lindsay
 1-8           Amend H.B. 2757, by adding on page 1, line 26, after the
 1-9     word, "items", the following words, "solely for wholesale
1-10     purposes", and by adding on page 1, line 31, after the words,
1-11     "Section 23.42", the following words: "and the person who owns the
1-12     land is not using it in conjunction with or contiguous to land
1-13     being used to conduct retail sales of florist items."
1-14                            A BILL TO BE ENTITLED
1-15                                   AN ACT
1-16     relating to the designation of certain land that includes a
1-17     greenhouse as agricultural land for ad valorem tax appraisal
1-18     purposes.
1-19           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-20           SECTION 1.  Subchapter C, Chapter 23, Tax Code, is amended by
1-21     adding Section 23.425 to read as follows:
1-22           Sec. 23.425.  ELIGIBILITY OF LAND USED FOR GROWING FLORIST
1-23     ITEMS IN CERTAIN COUNTIES. (a)  This section applies only to land:
1-24                 (1)  that is located in a county with a population of
1-25     35,000 or less; and
1-26                 (2)  on which a greenhouse for growing florist items is
1-27     located.
1-28           (b)  A person who owns land described by Subsection (a) is
1-29     entitled to have the land designated for agricultural use under
1-30     this subchapter if the land otherwise qualifies for the designation
1-31     under Section 23.42.  For purposes of Section 23.41, a greenhouse
1-32     described by Subsection (a)(2) is an appurtenance to the land.
1-33           (c)  In this section:
1-34                 (1)  "Florist item" has the meaning assigned by Section
1-35     71.041, Agriculture Code.
1-36                 (2)  "Greenhouse" means a building or permanent
1-37     structure that is enclosed with a nonporous covering and is
1-38     designed or constructed for growing plants in a protected or
1-39     climate-controlled environment.
1-40           SECTION 2.  This Act takes effect January 1, 2002, and
1-41     applies to a tax year that begins on or after that date.
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