LEGISLATIVE BUDGET BOARD
                              Austin, Texas
                                     
                    FISCAL NOTE, 77th Regular Session
  
                              March 29, 2001
  
  
          TO:  Honorable Rene Oliveira, Chair, House Committee on Ways &
               Means
  
        FROM:  John Keel, Director, Legislative Budget Board
  
       IN RE:  HB3123  by Alexander (Relating to the transfer from the
               Comptroller to the Parks and Wildlife Department the duty
               to develop and adopt standards for the qualification of
               open space land used for wildlife management.), As
               Introduced
  
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*  No significant fiscal implication to the State is anticipated.        *
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The bill would add Section 23.521 to the Tax Code to transfer to the
Texas Parks and Wildlife Department (TPWD), from the Comptroller, the
duty to develop and adopt standards for the qualification of open space
land used for wildlife management.

The bill would require TPWD, with the assistance of the Comptroller, to
develop, adopt by rule, and distribute to each appraisal district
standards for determining whether land would qualify for appraisal as
wildlife management land.

The proposed standards could include minimum acreage requirements and
require a property owner to develop and produce a written wildlife
management plan.  The chief appraiser and appraisal review board would
have to follow the adopted standards.  The section of the Tax Code that
requires the Comptroller to adopt non-binding guidelines would be
repealed.  TPWD has estimated that the provisions of the bill would
result in an increase in administrative costs of $86,000 per year.
  
Local Government Impact
  
No significant fiscal implication to units of local government is
anticipated.
  
  
Source Agencies:   555   Texas Agricultural Extension Service, 304
                   Comptroller of Public Accounts
LBB Staff:         JK, SD, BR