1-1     By:  Alexander, Turner of Coleman                     H.B. No. 3123
 1-2          (Senate Sponsor - Brown)
 1-3           (In the Senate - Received from the House May 7, 2001;
 1-4     May 7, 2001, read first time and referred to Committee on Natural
 1-5     Resources; May 11, 2001, reported favorably by the following vote:
 1-6     Yeas 4, Nays 0; May 11, 2001, sent to printer.)
 1-7                            A BILL TO BE ENTITLED
 1-8                                   AN ACT
 1-9     relating to the standards for determining whether land qualifies
1-10     for appraisal for ad valorem tax purposes as open-space land based
1-11     on its use for wildlife management.
1-12           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-13           SECTION 1. Subchapter D, Chapter 23, Tax Code, is amended by
1-14     adding Section 23.521 to read as follows:
1-15           Sec. 23.521.  STANDARDS FOR QUALIFICATION OF LAND FOR
1-16     APPRAISAL BASED ON WILDLIFE MANAGEMENT USE. (a)  The Parks and
1-17     Wildlife Department, with the assistance of the comptroller, shall
1-18     develop standards for determining whether land qualifies under
1-19     Section 23.51(7) for appraisal under this subchapter.  The
1-20     comptroller by rule shall adopt the standards developed by the
1-21     Parks and Wildlife Department and distribute those rules to each
1-22     appraisal district.  On request of the Parks and Wildlife
1-23     Department, the Texas Agricultural Extension Service shall assist
1-24     the department in developing the standards.
1-25           (b)  The standards adopted under Subsection (a)  may require
1-26     that a tract of land be a specified minimum size to qualify under
1-27     Section 23.51(7) for appraisal under this subchapter, taking into
1-28     consideration one or more of the following factors:
1-29                 (1)  the activities listed in Section 23.51(7);
1-30                 (2)  the type of indigenous wild animal population the
1-31     land is being used to propagate;
1-32                 (3)  the region in this state in which the land is
1-33     located; and
1-34                 (4)  any other factor the Parks and Wildlife Department
1-35     determines is relevant.
1-36           (c)  The standards adopted under Subsection (a)  may include
1-37     specifications for a written management plan to be developed by a
1-38     landowner if the landowner receives a request for a written
1-39     management plan from a chief appraiser as part of a request for
1-40     additional information under Section 23.57.
1-41           (d)  In determining whether land qualifies under Section
1-42     23.51(7) for appraisal under this subchapter, the chief appraiser
1-43     and the appraisal review board shall apply the standards adopted
1-44     under Subsection (a)  and, to the extent they do not conflict with
1-45     those standards, the appraisal manuals developed and distributed
1-46     under Section 23.52(d).
1-47           SECTION 2. Section 23.52(g), Tax Code, is repealed.
1-48           SECTION 3. (a)  This Act takes effect September 1, 2001.
1-49           (b)  As soon as practicable after the effective date of this
1-50     Act, the Parks and Wildlife Department, with the assistance of the
1-51     comptroller, shall develop the standards required by Section
1-52     23.521, Tax Code, as added by this Act.  As soon as practicable
1-53     after those standards are developed, the comptroller by rule shall
1-54     adopt those standards and distribute those rules to each appraisal
1-55     district as required by that section.  The rules apply to tax years
1-56     beginning on or after January 1, 2002.
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