By Alexander, Turner of Coleman H.B. No. 3123 Substitute the following for H.B. No. 3123: By Davis of Dallas C.S.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 Section 23.52(g), Tax Code, is repealed. 2-17 SECTION 3.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.