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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 land used |
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for wildlife management. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subdivision (7), Section 23.51, Tax Code, is |
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amended to read as follows: |
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(7) "Wildlife management" means: |
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(A) actively using land that at the time the |
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wildlife-management use began was appraised as qualified |
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open-space land under this subchapter or as qualified timber land |
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under Subchapter E in at least three of the following ways to |
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propagate a sustaining breeding, migrating, or wintering |
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population of indigenous wild animals for human use, including |
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food, medicine, or recreation: |
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(i) habitat control; |
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(ii) erosion control; |
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(iii) predator control; |
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(iv) providing supplemental supplies of |
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water; |
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(v) providing supplemental supplies of |
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food; |
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(vi) providing shelters; and |
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(vii) making of census counts to determine |
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population; |
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(B) actively using land to protect federally |
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listed endangered species under a federal permit if the land is: |
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(i) included in a habitat preserve and is |
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subject to a conservation easement created under Chapter 183, |
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Natural Resources Code; or |
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(ii) part of a conservation development |
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under a federally approved habitat conservation plan that restricts |
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the use of the land to protect federally listed endangered species; |
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or |
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(C) actively using land for a conservation or |
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restoration project to provide compensation for natural resource |
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damages pursuant to the Comprehensive Environmental Response, |
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Compensation, and Liability Act of 1980 (42 U.S.C. Section 9601 et |
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seq.), the Oil Pollution Act of 1990 (33 U.S.C. Section 2701 et |
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seq.), the Federal Water Pollution Control Act (33 U.S.C. Section |
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1251 et seq.), or Chapter 40, Natural Resources Code. |
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SECTION 2. Section 23.52, Tax Code, is amended by adding |
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Subsection (g) to read as follows: |
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(g) The category of land that qualifies under Section |
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23.51(7) is the category of the land under this subchapter or |
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Subchapter E, as applicable, before the wildlife-management use |
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began. |
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SECTION 3. Section 23.56, Tax Code, is amended to read as |
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follows: |
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Sec. 23.56. LAND INELIGIBLE FOR APPRAISAL AS OPEN-SPACE |
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LAND. Land is not eligible for appraisal as provided by this |
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subchapter if: |
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(1) the land is located inside the corporate limits of |
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an incorporated city or town, unless: |
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(A) the city or town is not providing the land |
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with governmental and proprietary services substantially |
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equivalent in standard and scope to those services it provides in |
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other parts of the city or town with similar topography, land |
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utilization, and population density; [or] |
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(B) the land has been devoted principally to |
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agricultural use continuously for the preceding five years; or |
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(C) the land: |
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(i) has been devoted principally to |
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agricultural use or to production of timber or forest products |
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continuously for the preceding five years; and |
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(ii) is used for wildlife management; |
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(2) the land is owned by an individual who is a |
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nonresident alien or by a foreign government if that individual or |
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government is required by federal law or by rule adopted pursuant to |
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federal law to register his ownership or acquisition of that |
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property; or |
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(3) the land is owned by a corporation, partnership, |
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trust, or other legal entity if the entity is required by federal |
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law or by rule adopted pursuant to federal law to register its |
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ownership or acquisition of that land and a nonresident alien or a |
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foreign government or any combination of nonresident aliens and |
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foreign governments own a majority interest in the entity. |
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SECTION 4. This Act takes effect January 1, 2010. |