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By: Rose H.B. No. 3516
A BILL TO BE ENTITLED
AN ACT
relating to the immediate qualification of certain land used for
wildlife management for ad valorem tax appraisal as qualified
open-space land.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter D, Chapter 23, Tax Code, is amended by
adding Section 23.515 to read as follows:
Sec. 23.515. IMMEDIATE QUALIFICATION OF CERTAIN LAND USED
FOR WILDLIFE MANAGEMENT FOR APPRAISAL AS QUALIFIED OPEN-SPACE LAND.
Land used for wildlife management qualifies for appraisal as
qualified open-space land under this subchapter without having been
devoted principally to agricultural use or to production of timber
or forest products for five of the preceding seven years as required
by Section 23.51(1) and without having been appraised as qualified
open-space land under this subchapter at the time the
wildlife-management use began as required by Section 23.51(7) if
the land otherwise qualifies under Sections 23.51(7) and 23.521 and
the land:
(1) is contiguous to publicly owned land that is used
wholly or partly to conserve wildlife, water, or other natural
resources;
(2) is located within an area in which a governmental
entity has indicated that it intends to acquire land wholly or
partly to conserve wildlife, water, or other natural resources; or
(3) is subject to a conservation easement granted
under Chapter 183, Natural Resources Code, wholly or partly for the
conservation of wildlife, water, or other natural resources.
SECTION 2. This Act takes effect January 1, 2004, and
applies only to the ad valorem tax appraisal of land for a tax year
beginning on or after that date.