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A BILL TO BE ENTITLED
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AN ACT
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relating to the eligibility of land used to raise or keep bees for |
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appraisal for ad valorem tax purposes as qualified open-space land. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 23.51(2), Tax Code, is amended to read as |
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follows: |
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(2) "Agricultural use" includes but is not limited to |
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the following activities: cultivating the soil, producing crops for |
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human food, animal feed, or planting seed or for the production of |
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fibers; floriculture, viticulture, and horticulture; raising or |
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keeping livestock; raising or keeping bees for pollination or for |
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the production of human food or other tangible products having a |
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commercial value; raising or keeping exotic animals for the |
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production of human food or of fiber, leather, pelts, or other |
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tangible products having a commercial value; planting cover crops |
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or leaving land idle for the purpose of participating in a |
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governmental program, provided the land is not used for residential |
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purposes or a purpose inconsistent with agricultural use; and |
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planting cover crops or leaving land idle in conjunction with |
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normal crop or livestock rotation procedure. The term also |
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includes the use of land to produce or harvest logs and posts for |
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the use in constructing or repairing fences, pens, barns, or other |
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agricultural improvements on adjacent qualified open-space land |
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having the same owner and devoted to a different agricultural use. |
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The term also includes the use of land for wildlife management. |
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SECTION 2. 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 3. This Act takes effect January 1, 2012. |