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.