Amend HB 3630 (House committee printing) by adding the
following SECTION to the bill, appropriately numbered, and
renumbering existing SECTIONS accordingly:
SECTION ___. Section 23.51(2), Tax Code, is amended to read
as follows:
(2) "Agricultural use" includes but is not limited to
the following activities: cultivating the soil, producing crops for
human food, animal feed, or planting seed or for the production of
fibers; floriculture, viticulture, and horticulture; raising or
keeping livestock; raising or keeping exotic animals for the
production of human food or of fiber, leather, pelts, or other
tangible products having a commercial value; [and] planting cover
crops or leaving land idle for the purpose of participating in a
[any] governmental program, provided the land is not used for
residential purposes or a purpose inconsistent with agricultural
use; and planting cover crops or leaving land idle in conjunction
with [or] normal crop or livestock rotation procedure. The term
also includes the use of land to produce or harvest logs and posts
for the use in constructing or repairing fences, pens, barns, or
other agricultural improvements on adjacent qualified open-space
land having the same owner and devoted to a different agricultural
use. The term also includes the use of land for wildlife management.