By: Bernsen S.B. No. 1272 A BILL TO BE ENTITLED 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.