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A BILL TO BE ENTITLED
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AN ACT
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relating to the qualification of land for appraisal for ad valorem |
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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(1), Tax Code, is amended to read as |
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follows: |
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(1) "Qualified open-space land" means land that is |
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currently devoted principally to agricultural use to the degree of |
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intensity generally accepted in the area and that has been devoted |
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principally to agricultural use or to production of timber or |
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forest products for five of the preceding seven years or land that |
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is used principally as an ecological laboratory by a public or |
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private college or university. Qualified open-space land includes |
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all appurtenances to the land. For the purposes of this |
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subdivision, appurtenances to the land means private roads, dams, |
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reservoirs, water wells, canals, ditches, terraces, and other |
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reshapings of the soil, fences, and riparian water rights. |
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Notwithstanding the other provisions of this subdivision, land that |
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is currently devoted principally to wildlife management as defined |
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by Subdivision (7)(B) or (C) to the degree of intensity generally |
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accepted in the area qualifies for appraisal as qualified |
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open-space land under this subchapter regardless of the manner in |
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which the land was used in any preceding year. In addition, |
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notwithstanding the other provisions of this subdivision, land |
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qualifies for appraisal as qualified open-space land under this |
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subchapter if the land: |
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(A) is currently devoted principally to |
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agricultural use to the degree of intensity generally accepted in |
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the area; |
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(B) was devoted principally to agricultural use |
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or to production of timber or forest products for the preceding |
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year; and |
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(C) is owned or managed by: |
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(i) a veteran of the armed services of the |
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United States; or |
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(ii) an individual who, at the time the |
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owner filed an initial application for appraisal of the land under |
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this subchapter, was less than 35 years of age and had not served as |
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the principal operator of a farm or ranch for any period of more |
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than 10 consecutive years. |
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SECTION 2. This Act applies only to the appraisal of land |
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for an ad valorem tax year beginning on or after the effective date |
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of this Act. |
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SECTION 3. This Act takes effect January 1, 2018. |