Amend CSSB 1 by adding the following appropriately numbered SECTION to the bill and renumbering subsequent SECTIONS of the bill accordingly:
SECTION ____. (a) Section 23.51(7), Tax Code, is amended to read as follows:
(7) "Wildlife management" means:
(A) actively using land that at the time the wildlife-management use began was appraised as qualified open-space land under this subchapter or as qualified timber land under Subchapter E in at least three of the following ways to propagate a sustaining breeding, migrating, or wintering population of indigenous wild animals for human use, including food, medicine, or recreation:
(i) habitat control;
(ii) erosion control;
(iii) predator control;
(iv) providing supplemental supplies of water;
(v) providing supplemental supplies of food;
(vi) providing shelters; [and]
(vii) making of census counts to determine population; and
(viii) supporting outdoor education;
(B) actively using land to protect federally listed endangered species under a federal permit if the land is:
(i) included in a habitat preserve and is subject to a conservation easement created under Chapter 183, Natural Resources Code; or
(ii) part of a conservation development under a federally approved habitat conservation plan that restricts the use of the land to protect federally listed endangered species; or
(C) actively using land for a conservation or restoration project to provide compensation for natural resource damages pursuant to the Comprehensive Environmental Response, Compensation, and Liability Act of 1980 (42 U.S.C. Section 9601 et seq.), the Oil Pollution Act of 1990 (33 U.S.C. Section 2701 et seq.), the Federal Water Pollution Control Act (33 U.S.C. Section 1251 et seq.), or Chapter 40, Natural Resources Code.
(b) This section 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 section.
(c) This section takes effect January 1, 2012.