By Alexander, Turner of Coleman                       H.B. No. 3123
                                A BILL TO BE ENTITLED
 1-1                                   AN ACT
 1-2     relating to the standards for determining whether land qualifies
 1-3     for appraisal for ad valorem tax purposes as open-space land based
 1-4     on its use for wildlife management.
 1-5           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
 1-6           SECTION 1. Subchapter D, Chapter 23, Tax Code, is amended by
 1-7     adding Section 23.521 to read as follows:
 1-8           Sec. 23.521.  STANDARDS FOR QUALIFICATION OF LAND FOR
 1-9     APPRAISAL BASED ON WILDLIFE MANAGEMENT USE. (a)  The Parks and
1-10     Wildlife Department, with the assistance of the comptroller, shall
1-11     develop standards for determining whether land qualifies under
1-12     Section 23.51(7) for appraisal under this subchapter.  The
1-13     comptroller by rule shall adopt the standards developed by the
1-14     Parks and Wildlife Department and distribute those rules to each
1-15     appraisal district.  On request of the Parks and Wildlife
1-16     Department, the Texas Agricultural Extension Service shall assist
1-17     the department in developing the standards.
1-18           (b)  The standards adopted under Subsection (a)  may require
1-19     that a tract of land be a specified minimum size to qualify under
1-20     Section 23.51(7) for appraisal under this subchapter, taking into
1-21     consideration one or more of the following factors:
1-22                 (1)  the activities listed in Section 23.51(7);
1-23                 (2)  the type of indigenous wild animal population the
1-24     land is being used to propagate;
 2-1                 (3)  the region in this state in which the land is
 2-2     located; and
 2-3                 (4)  any other factor the Parks and Wildlife Department
 2-4     determines is relevant.
 2-5           (c)  The standards adopted under Subsection (a)  may include
 2-6     specifications for a written management plan to be developed by a
 2-7     landowner if the landowner receives a request for a written
 2-8     management plan from a chief appraiser as part of a request for
 2-9     additional information under Section 23.57.
2-10           (d)  In determining whether land qualifies under Section
2-11     23.51(7) for appraisal under this subchapter, the chief appraiser
2-12     and the appraisal review board shall apply the standards adopted
2-13     under Subsection (a)  and, to the extent they do not conflict with
2-14     those standards, the appraisal manuals developed and distributed
2-15     under Section 23.52(d).
2-16           SECTION 2. Section 23.52(g), Tax Code, is repealed.
2-17           SECTION 3. (a)  This Act takes effect September 1, 2001.
2-18           (b)  As soon as practicable after the effective date of this
2-19     Act, the Parks and Wildlife Department, with the assistance of the
2-20     comptroller, shall develop the standards required by Section
2-21     23.521, Tax Code, as added by this Act.  As soon as practicable
2-22     after those standards are developed, the comptroller by rule shall
2-23     adopt those standards and distribute those rules to each appraisal
2-24     district as required by that section.  The rules apply to tax years
2-25     beginning on or after January 1, 2002.