By:  Bernsen                                          S.B. No. 1272
         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 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 is
1-13     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.  For purposes of Section 23.41, a greenhouse
1-18     described by Subsection (a)(2) is an appurtenance to the land.
1-19           (c)  In this section:
1-20                 (1)  "Florist item" has the meaning assigned by Section
1-21     71.041, Agriculture Code.
1-22                 (2)  "Greenhouse" means a building or permanent
1-23     structure that is enclosed with a nonporous covering and is
 2-1     designed or constructed for growing plants in a protected or
 2-2     climate controlled environment.
 2-3           SECTION 2.  This Act takes effect January 1, 2002, and
 2-4     applies to a tax year that begins on or after that date.