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A BILL TO BE ENTITLED
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AN ACT
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relating to the appraisal for ad valorem tax purposes of certain |
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open-space land devoted principally to ecological research. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 23.51, Tax Code, is amended by amending |
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Subdivision (1) and adding Subdivisions (9) and (10) to read as |
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follows: |
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(1) "Qualified open-space land" means land that is |
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currently devoted principally to agricultural use to the degree of |
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intensity generally accepted in the area and that has been devoted |
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principally to agricultural use or to production of timber or |
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forest products for five of the preceding seven years. Qualified |
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open-space land also means [or] land that is devoted [used] |
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principally to [as an] ecological research [laboratory] by a public |
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or private college or university. Qualified open-space land |
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includes all appurtenances to the land. For the purposes of this |
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subdivision, appurtenances to the land means private roads, dams, |
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reservoirs, water wells, canals, ditches, terraces, and other |
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reshapings of the soil, fences, and riparian water |
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rights. Notwithstanding the other provisions of this subdivision, |
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land that is currently devoted principally to wildlife management |
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as defined by Subdivision (7)(B) or (C) to the degree of intensity |
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generally accepted in the area qualifies for appraisal as qualified |
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open-space land under this subchapter regardless of the manner in |
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which the land was used in any preceding year. |
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(9) "Devoted principally to ecological research" |
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means that as of January 1 the land is subject to a written |
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agreement that is signed by the owner of the land or the owner's |
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designee and an authorized official of a public or private college |
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or university, allows the college or university to engage in |
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ecological research on the land throughout the year, subject to |
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reasonable notice, and provides that other uses of the land are |
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subordinate to ecological research. In this subdivision, |
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"authorized official of a public or private college or university" |
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means an administrative official of a public or private college or |
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university who has the authority to enter into a binding contract on |
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behalf of the college or university. |
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(10) "Ecological research" means ecological research |
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in furtherance of farming, ranching, or wildlife management |
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purposes and includes such activities as site visits, surveys, data |
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and sample collection, monitoring, site manipulation, and periods |
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of idleness between those activities. Ecological research does not |
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require the physical presence of a researcher on the land for a |
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greater number of days in a calendar year than necessary for |
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scientifically valid ecological research. |
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SECTION 2. Subchapter D, Chapter 23, Tax Code, is amended by |
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adding Section 23.522 to read as follows: |
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Sec. 23.522. APPRAISAL OF LAND ON BASIS OF DEVOTION TO |
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ECOLOGICAL RESEARCH. (a) Notwithstanding Section 23.54(e), the |
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chief appraiser may require that an annual application be submitted |
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on the form prescribed by the comptroller under Section 23.54(b). |
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The chief appraiser may not approve an application for the |
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appraisal of land under this subchapter as land devoted principally |
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to ecological research unless the owner of the land provides the |
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chief appraiser with a written statement, signed by a supervising |
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faculty member, from the public or private college or university |
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allowed to engage in ecological research on the land that affirms |
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that: |
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(1) at least three ecological research projects will |
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be conducted on the land during the tax year for which the appraisal |
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is sought; |
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(2) the ecological research to be conducted on the |
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land is in furtherance of farming, ranching, or wildlife management |
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purposes; |
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(3) other uses of the land are subordinate to the |
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ecological research; and |
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(4) site visits to the land will be conducted in a |
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number that is scientifically valid and generally acceptable in the |
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field of ecological research. |
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(b) Land, including any improvement to the land, that is |
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actually used in the occupancy of a residence homestead, as defined |
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by Section 11.13(j)(1), is not eligible for appraisal under this |
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subchapter as land devoted principally to ecological research. |
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(c) The entire tract of land that is subject to the written |
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agreement between the owner and the applicable public or private |
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college or university must be appraised under this subchapter as |
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land devoted principally to ecological research if at least three |
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ecological research projects are being conducted on any portion of |
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the land in the current tax year and the land is otherwise eligible |
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for appraisal under this subchapter. |
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(d) On approval of an application for appraisal of land |
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under this subchapter as land devoted principally to ecological |
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research, the chief appraiser shall classify the land in the native |
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pasture category and appraise the land in accordance with Section |
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23.52. |
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(e) The chief appraiser may require an owner of land allowed |
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appraisal under this subchapter as land devoted principally to |
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ecological research in a prior year to annually submit, before |
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April 1 of each year, a report signed by a supervising faculty |
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member of the public or private college or university that confirms |
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and documents that each element in the written statement provided |
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under Subsection (a) was properly implemented in the prior year. If |
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the owner of the land fails or refuses to submit an annual report, |
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or if the chief appraiser determines that a report does not provide |
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the required documentation, not later than May 1, the chief |
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appraiser shall notify the owner that appraisal of the land under |
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this subchapter as land devoted principally to ecological research |
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is denied for the prior year and include in the notice an |
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explanation of the owner's right to protest the denial. If the |
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owner does not file a timely protest or if the final determination |
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of the protest is that the land was not eligible for appraisal under |
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this subchapter as land devoted principally to ecological research: |
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(1) the chief appraiser shall change or correct the |
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appraisal records as necessary; and |
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(2) as soon as practicable, the assessor for each |
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taxing unit shall prepare and deliver a bill for any additional |
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taxes on the land and interest due. |
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(f) The denial of appraisal of land under this subchapter as |
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land devoted principally to ecological research in a previous year |
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under Subsection (e) does not disqualify the land for appraisal |
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under this subchapter as land devoted principally to ecological |
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research in the current year. |
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(g) Land that has been appraised for at least two of the |
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preceding three years under this subchapter as land devoted |
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principally to ecological research qualifies under Sections |
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23.51(2) and (7) for appraisal under this subchapter regardless of |
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the manner in which the land was used in any prior year if the land |
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is otherwise eligible for appraisal under this subchapter. |
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SECTION 3. This Act applies only to the appraisal of land |
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for ad valorem tax purposes for a tax year that begins on or after |
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the effective date of this Act. |
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SECTION 4. This Act takes effect January 1, 2010. |