By:  Staples                                          S.B. No. 1605
         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 valuation of certain timber land for ad valorem tax
 1-3     purposes and to a study of the effect of that valuation.
 1-4           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
 1-5           SECTION 1.  Sections 23.9801(1) and (2), Tax Code, are
 1-6     amended to read as follows:
 1-7                 (1)  "Aesthetic management zone" means timber land on
 1-8     which timber harvesting is restricted for aesthetic or conservation
 1-9     purposes, including:
1-10                       (A)  maintaining and restoring standing timber
1-11     adjacent to public rights-of-way, including highways and roads; and
1-12                       (B)  preserving an area in a forest, as defined
1-13     by Section 152.003, Natural Resources Code, that is designated by
1-14     the director of the Texas Forest Service as special or unique
1-15     because of the area's exceptional natural beauty, topography, or
1-16     historical significance.
1-17                 (2)  "Critical wildlife habitat zone" means timber land
1-18     on which the timber harvesting is restricted so as to provide at
1-19     least four [three] of the following benefits for the protection of
1-20     an animal or plant that is listed as endangered or threatened under
1-21     the Endangered Species Act of 1973 (16 U.S.C. Section 1531 et
1-22     seq.)  and its subsequent amendments or as endangered under Section
1-23     68.002, Parks and Wildlife Code:
 2-1                       (A)  habitat control;
 2-2                       (B)  erosion control;
 2-3                       (C)  predator control;
 2-4                       (D)  providing supplemental supplies of water;
 2-5                       (E)  providing supplemental supplies of food;
 2-6                       (F)  providing shelters; and
 2-7                       (G)  making of census counts to determine
 2-8     population.
 2-9           SECTION 2.  (a)  The comptroller shall conduct a study of:
2-10                 (1)  the financial impact of Subchapter H, Chapter 23,
2-11     Tax Code, on taxing units and individuals residing in taxing units
2-12     in which timber land appraised under that subchapter is located;
2-13                 (2)  whether Subchapter H, Chapter 23, Tax Code, is
2-14     protecting aesthetic management zones, critical wildlife habitat
2-15     zones, and streamside management zones in a cost-effective manner;
2-16     and
2-17                 (3)  relevant statutory changes that should be made to
2-18     Subchapter H, Chapter 23, Tax Code, or other state law.
2-19           (b)  The comptroller shall appoint an advisory committee to
2-20     assist in conducting the study.  In addition to the members
2-21     appointed by the comptroller, the governor, lieutenant governor,
2-22     and speaker of the house of representatives may each appoint a
2-23     member to the advisory committee.
2-24           (c)  The comptroller shall report the results of the study to
2-25     the legislature not later than December 1, 2002.  This section
2-26     expires January 1, 2003.
 3-1           SECTION 3.  (a)  Except as provided by this section, this Act
 3-2     takes effect September 1, 2001.
 3-3           (b)  Sections 1 of this Act takes effect January 1, 2004.