78R5423 RCJ-D
By: Hilderbran H.B. No. 2206
A BILL TO BE ENTITLED
AN ACT
relating to the appraisal for ad valorem tax purposes of open-space
land used for wildlife management.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 23.51(7), Tax Code, is amended to read as
follows:
(7) "Wildlife management" means actively using land
[that at the time the wildlife-management use began was appraised
as qualified open-space land under this subchapter] in at least
three of the following ways to propagate a sustaining breeding,
migrating, or wintering population of indigenous wild animals for
human use, including food, medicine, or recreation:
(A) habitat control;
(B) erosion control;
(C) predator control;
(D) providing supplemental supplies of water;
(E) providing supplemental supplies of food;
(F) providing shelters; and
(G) making of census counts to determine
population.
SECTION 2. This Act takes effect January 1, 2004, and
applies only to the appraisal of land for ad valorem tax purposes
for a tax year that begins on or after that date.