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A BILL TO BE ENTITLED
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AN ACT
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relating to the minimum size of a tract of land used to raise or keep |
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bees in order for the tract to be eligible for appraisal for ad |
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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 |
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for human food, animal feed, or planting seed or for the production |
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of fibers; floriculture, viticulture, and horticulture; raising or |
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keeping livestock; 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 |
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use. The term also includes the use of land for wildlife |
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management. The term also includes the use of land to raise or keep |
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bees for pollination or for the production of human food or other |
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tangible products having a commercial value, provided that the land |
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used is not less than 2 [5] or more than 20 acres. |
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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, 2016. |