1-1     By:  Bernsen                                          S.B. No. 1272
 1-2           (In the Senate - Filed March 7, 2001; March 12, 2001, read
 1-3     first time and referred to Committee on Intergovernmental
 1-4     Relations; April 17, 2001, reported favorably, as amended, by the
 1-5     following vote:  Yeas 7, Nays 0; April 17, 2001, sent to printer.)
 1-6     COMMITTEE AMENDMENT NO. 1                              By:  Staples
 1-7           Amend S.B. No. 1272, by adding on page 1, line 25, after the
 1-8     word, "items", the following words, "solely for wholesale
 1-9     purposes", and by adding on page 1, line 30, after the words,
1-10     "Section 23.42", the following words:  "and the person who owns the
1-11     land is not using it in conjunction with or contiguous to land
1-12     being used to conduct retail sales of florist items".
1-13                            A BILL TO BE ENTITLED
1-14                                   AN ACT
1-15     relating to the designation of certain land that includes a
1-16     greenhouse as agricultural land for ad valorem tax appraisal
1-17     purposes.
1-18           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-19           SECTION 1.  Subchapter C, Chapter 23, Tax Code, is amended by
1-20     adding Section 23.425 to read as follows:
1-21           Sec. 23.425.  ELIGIBILITY OF LAND USED FOR GROWING FLORIST
1-22     ITEMS IN CERTAIN COUNTIES.  (a)  This section applies only to land:
1-23                 (1)  that is located in a county with a population of
1-24     35,000 or less; and
1-25                 (2)  on which a greenhouse for growing florist items is
1-26     located.
1-27           (b)  A person who owns land described by Subsection (a) is
1-28     entitled to have the land designated for agricultural use under
1-29     this subchapter if the land otherwise qualifies for the designation
1-30     under Section 23.42.  For purposes of Section 23.41, a greenhouse
1-31     described by Subsection (a)(2) is an appurtenance to the land.
1-32           (c)  In this section:
1-33                 (1)  "Florist item" has the meaning assigned by Section
1-34     71.041, Agriculture Code.
1-35                 (2)  "Greenhouse" means a building or permanent
1-36     structure that is enclosed with a nonporous covering and is
1-37     designed or constructed for growing plants in a protected or
1-38     climate-controlled environment.
1-39           SECTION 2.  This Act takes effect January 1, 2002, and
1-40     applies to a tax year that begins on or after that date.
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