S.B. No. 760
relating to the classification of open-space land into categories
for purposes of appraising the land for ad valorem tax purposes.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subdivision (3), Section 23.51, Tax Code, is
amended to read as follows:
(3) "Category" means the value classification of land
considering the agricultural use to which the land is principally
devoted. The chief appraiser shall determine the categories into
which land in the appraisal district is classified. In classifying
land according to categories, the chief appraiser shall distinguish
Categories of land may include but are not limited to]
irrigated cropland, dry cropland, improved pasture, native
pasture, orchard, and waste. The chief appraiser may establish
additional categories. The chief appraiser shall [ and may be]
further divide each category [ divided] according to soil type, soil
capability, irrigation, general topography, geographical factors,
and other factors that [ which] influence the productive capacity of
the category. The chief appraiser shall obtain information from
the Texas Agricultural [ Agriculture] Extension Service, the
Natural Resources [ Soil] Conservation Service of the United States
Department of Agriculture, and other recognized agricultural
sources for the purposes of determining the categories of land
[ production] existing in the appraisal district.
SECTION 2. This Act applies only to the appraisal of
open-space land for ad valorem tax purposes for a tax year beginning
on or after the effective date of this Act.
SECTION 3. This Act takes effect January 1, 2006.
President of the Senate Speaker of the House
I hereby certify that S.B. No. 760 passed the Senate on
May 5, 2005, by the following vote: Yeas 29, Nays 0.
Secretary of the Senate
I hereby certify that S.B. No. 760 passed the House on
May 25, 2005, by a non-record vote.
Chief Clerk of the House