By Alexander                                          H.B. No. 3123
         Line and page numbers may not match official copy.
         Bill not drafted by TLC or Senate E&E.
                                A BILL TO BE ENTITLED
 1-1                                   AN ACT
 1-2     relating to the transfer from the Comptroller to the Parks and
 1-3     Wildlife Department the duty to develop and adopt standards for the
 1-4     qualification of open space land used for wildlife management.
 1-5           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
 1-6           SECTION 1.  Section 23.521, Tax Code, is added to read as
 1-7     follows:
 1-8           Sec. 23.521.  STANDARDS FOR QUALIFICATION OF OPEN SPACE LAND
 1-9     USED FOR WILDLIFE MANAGEMENT.  (a)  The Parks and Wildlife
1-10     Department, with the assistance of the comptroller, shall develop,
1-11     adopt by rule, and distribute to each appraisal district standards
1-12     for use by the chief appraiser in determining whether land
1-13     qualifies under Section 23.51(7) for appraisal under this
1-14     subchapter.  On request of the Parks and Wildlife Department, the
1-15     Texas Agricultural Extension Service shall assist the department in
1-16     the development of these standards.
1-17           (b)  The standards required by subsection (a) may establish
1-18     mandatory minimum acreages a property owner must use primarily for
1-19     the purpose of wildlife management, taking into consideration one
1-20     or more of the following factors:
1-21                 (1)  the activities required for land to qualify under
1-22     Section 23.51(7);
1-23                 (2)  the type of indigenous wild animal population the
 2-1     property owner is propagating;
 2-2                 (3)  the region in the state in which the land is
 2-3     located; and
 2-4                 (4)  any other factors or considerations the Parks and
 2-5     Wildlife Department determines are relevant to the establishment of
 2-6     minimum acreage standards for the qualification of land under
 2-7     Section 23.51(7).
 2-8           (c)  The standards required by subsection (a) may require the
 2-9     property owner to develop and produce at the chief appraiser's
2-10     request for additional information under Section 23.57, a written
2-11     management plan that meets specifications set forth by the
2-12     standards.
2-13           (d)  When determining whether land qualifies under Section
2-14     23.51(7) for appraisal under this subchapter, the chief appraiser
2-15     shall follow the standards adopted under subsection (a) and, where
2-16     not in conflict with these standards, the appraisal manuals adopted
2-17     under Subsection 23.52(d).
2-18           (e)  In a hearing to determine whether land qualifies under
2-19     Section 23.51(7) for appraisal under this subchapter, the appraisal
2-20     review board shall follow the standards adopted under subsection
2-21     (a) and, where not in conflict with these standards, the appraisal
2-22     manuals adopted under Subsection 23.52(d).
2-23           SECTION 2.  Section 23.52(g), Tax Code, is repealed.
2-24           SECTION 3.  This bill takes effect September 1, 2001, and
2-25     applies to the tax year beginning January 1, 2002.