| |
| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to the procedure for the approval of rules adopted by the |
|
|
comptroller relating to the appraisal of qualified open-space land |
|
|
and qualified timber land for ad valorem tax purposes. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Section 23.52(d), Tax Code, is amended to read as |
|
|
follows: |
|
|
(d) The comptroller by rule shall develop and distribute to |
|
|
each appraisal office appraisal manuals setting forth this method |
|
|
of appraising qualified open-space land, and each appraisal office |
|
|
shall use the appraisal manuals in appraising qualified open-space |
|
|
land. The comptroller by rule shall develop and the appraisal |
|
|
office shall enforce procedures to verify that land meets the |
|
|
conditions contained in Subdivision (1) of Section 23.51 [of this
|
|
|
code]. The rules, before taking effect, must be approved by the |
|
|
comptroller with the review and counsel of the Department of |
|
|
Agriculture [a majority vote of a committee comprised of the
|
|
|
following officials or their designees: the governor, the
|
|
|
comptroller, the attorney general, the agriculture commissioner,
|
|
|
and the Commissioner of the General Land Office]. |
|
|
SECTION 2. Section 23.73(b), Tax Code, is amended to read as |
|
|
follows: |
|
|
(b) The comptroller by rule shall develop and distribute to |
|
|
each appraisal office appraisal manuals setting forth this method |
|
|
of appraising qualified timber land, and each appraisal office |
|
|
shall use the appraisal manuals in appraising qualified timber |
|
|
land. The comptroller by rule shall develop and the appraisal |
|
|
office shall enforce procedures to verify that land meets the |
|
|
conditions contained in Section 23.72 [of this code]. The rules, |
|
|
before taking effect, must be approved by the comptroller with the |
|
|
review and counsel of the Texas A&M Forest Service [majority vote of
|
|
|
a committee comprised of the following officials or their
|
|
|
designees: the governor, the comptroller, the attorney general, the
|
|
|
agriculture commissioner, and the Commissioner of the General Land
|
|
|
Office]. |
|
|
SECTION 3. This Act takes effect January 1, 2018. |