78R5628 SMH-D


By:  Kuempel                                                    H.J.R. No. 72 



A JOINT RESOLUTION

proposing a constitutional amendment to authorize the legislature 
to provide for the immediate qualification of newly acquired 
open-space land for ad valorem tax appraisal on the basis of its 
productive capacity.
	BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:                       
	SECTION 1.  Section 1-d-1, Article VIII, Texas Constitution, 
is amended by adding Subsection (c) to read as follows:
	(c)  This subsection applies only to open-space land that, 
before the current owner of the land acquired the land but not at 
the time of the acquisition, was taxed on the basis of its 
productive capacity under a law enacted under Subsection (a) of 
this section or under Section 1-d of this article.  The legislature 
by general law may provide for the taxation of the land on the basis 
of its productive capacity even though the land is not devoted to 
farm, ranch, or wildlife management purposes if the owner notifies 
the appraisal office that the owner intends to devote the land to 
those purposes as required by a law enacted under Subsection (a) of 
this section.  Land may not be taxed on the basis of its productive 
capacity under this subsection for more than three years.
	SECTION 2.  This proposed constitutional amendment shall be 
submitted to the voters at an election to be held November 4, 2003.  
The ballot shall be printed to permit voting for or against the 
proposition:  "The constitutional amendment to authorize the 
legislature to provide for the immediate qualification of newly 
acquired open-space land for ad valorem tax appraisal on the basis 
of its productive capacity."