AUTHOR'S / SPONSOR'S STATEMENT OF INTENT
An agricultural appraisal advisory board counsels the chief appraiser of each appraisal district on the valuation and use of land that may be designated for agricultural use or that may be open space agricultural or timber land within the district. The board consists of a representative of the county agricultural stabilization and conservation service and landowners of the district whose land qualifies for appraisal as land designated for agricultural use, agricultural land, timber land, or restricted-use timber land and who have been district residents for at least five years.
The county agricultural stabilization and conservation service is now called the Natural Resources Conservation Services (NRCS), a federal agency in the United States Department of Agriculture (USDA). The USDA will not allow members of the NRCS to serve on a Texas agricultural advisory board due to the potential conflicts of interest. H.B. 361 removes the requirement that one of the members of the agricultural advisory board be a representative of the county agricultural stabilization and conservation service.
H.B. 361 amends current law relating to the agricultural advisory board of an appraisal district.
RULEMAKING AUTHORITY
SECTION BY SECTION ANALYSIS
SECTION 1. Amends Sections 6.12(b) and (d), Tax Code, as follows:
(b) Deletes existing text requiring one of the agricultural advisory board (board) members to be a representative of the county agricultural stabilization and conservation service. Makes nonsubstantive changes.
(d) Requires the board to meet at the call of the chief appraiser at least once a year, rather than meet at the call of the chief appraiser at least three times a year.
SECTION 2. Provides that the change in law made by this Act in the qualifications of members of an agricultural advisory board does not affect the entitlement of a member serving on the board immediately before the effective date of this Act to continue to carry out the board's functions for the remainder of the member's term. Provides that the change in law applies only to a member appointed on or after the effective date of this Act. Provides that this Act does not prohibit a person who is a member of the board on the effective date of this Act from being reappointed to the board if the person has the qualifications required for a member under Section 6.12 (Agricultural Appraisal Advisory Board), Tax Code, as amended by this Act.
SECTION 3. Effective date: September 1, 2011.