1-1                                   AN ACT
 1-2     relating to the designation of certain land that includes a
 1-3     greenhouse as agricultural land for ad valorem tax appraisal
 1-4     purposes.
 1-5           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
 1-6           SECTION 1.  Subchapter C, Chapter 23, Tax Code, is amended by
 1-7     adding Section 23.425 to read as follows:
 1-8           Sec. 23.425.  ELIGIBILITY OF LAND USED FOR GROWING FLORIST
 1-9     ITEMS IN CERTAIN COUNTIES.  (a)  This section applies only to land:
1-10                 (1)  that is located in a county with a population of
1-11     35,000 or less; and
1-12                 (2)  on which a greenhouse for growing florist items
1-13     solely for wholesale purposes is located.
1-14           (b)  A person who owns land described by Subsection (a) is
1-15     entitled to have the land designated for agricultural use under
1-16     this subchapter if the land otherwise qualifies for the designation
1-17     under Section 23.42 and the person who owns the land is not using
1-18     it in conjunction with or contiguous to land being used to conduct
1-19     retail sales of florist items.  For purposes of Section 23.41, a
1-20     greenhouse described by Subsection (a)(2) is an appurtenance to the
1-21     land.
1-22           (c)  In this section:
1-23                 (1)  "Florist item" has the meaning assigned by Section
1-24     71.041, Agriculture Code.
1-25                 (2)  "Greenhouse" means a building or permanent
 2-1     structure that is enclosed with a nonporous covering and is
 2-2     designed or constructed for growing plants in a protected or
 2-3     climate-controlled environment.
 2-4           SECTION 2.  This Act takes effect January 1, 2002, and
 2-5     applies to a tax year that begins on or after that date.
         _______________________________     _______________________________
             President of the Senate              Speaker of the House
               I hereby certify that S.B. No. 1272 passed the Senate on
         April 26, 2001, by the following vote:  Yeas 30, Nays 0, one
         present, not voting.
                                             _______________________________
                                                 Secretary of the Senate
               I hereby certify that S.B. No. 1272 passed the House on
         May 11, 2001, by a non-record vote.
                                             _______________________________
                                                Chief Clerk of the House
         Approved:
         _______________________________
                      Date
         _______________________________
                    Governor