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.