Amend HB 3454 by adding the following appropriately numbered 
SECTION to the bill and renumbering subsequent SECTIONS of the bill 
accordingly:
	SECTION ____.  (a)  Subchapter D, Chapter 23, Tax Code, is 
amended by adding Section 23.522 to read as follows:
	Sec. 23.522.  TEMPORARY CESSATION OF AGRICULTURAL USE DURING 
DROUGHT.  The eligibility of land for appraisal under this 
subchapter does not end because the land ceases to be devoted 
principally to agricultural use to the degree of intensity 
generally accepted in the area if:
		(1)  a drought declared by the governor creates an 
agricultural necessity to extend the normal time the land remains 
out of agricultural production; and
		(2)  the owner of the land intends that the use of the 
land in that manner and to that degree of intensity be resumed when 
the declared drought ceases.
	(b)  Section 23.522, Tax Code, as added by this Act, applies 
only to the appraisal of land for ad valorem tax purposes for a tax 
year that begins on or after the effective date of this Act.