85R8688 TJB-F
 
  By: Martinez, Canales, Guillen H.B. No. 3013
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to incentives to encourage landowners to destroy, remove,
  or treat citrus trees located in a pest management zone.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Subchapter D, Chapter 23, Tax Code, is amended by
  adding Section 23.524 to read as follows:
         Sec. 23.524.  TEMPORARY CESSATION OF AGRICULTURAL USE TO
  MANAGE THE SPREAD OF CERTAIN PESTS. (a) In this section,
  "commissioner," "corporation," "infested," "pest," and "pest
  management zone" have the meanings assigned by Section 80.003,
  Agriculture Code.
         (b)  The eligibility of land for appraisal under this
  subchapter does not end because the land ceases to be devoted
  principally to agricultural use to the degree of intensity
  generally accepted in the area for the period prescribed by
  Subsection (c) if:
               (1)  the land is:
                     (A)  located in a pest management zone; and
                     (B)  appraised under this subchapter primarily on
  the basis of the production of citrus in the tax year in which the
  agreement described by this subsection is executed;
               (2)  the owner of the land:
                     (A)  has executed an agreement to destroy, remove,
  or treat all the citrus trees located on the land that are or could
  become infested with pests with:
                           (i)  the corporation;
                           (ii)  the commissioner; or
                           (iii)  the United States Department of
  Agriculture; and
                     (B)  complies with the requirements of Subsection
  (d); and
               (3)  the cessation of use is caused by the destruction,
  removal, or treatment of the citrus trees located on the land under
  the terms of the agreement described by this subsection.
         (c)  Subsection (b) applies to land eligible for appraisal
  under this subchapter only during the period that begins on the date
  the agreement described by that subsection regarding the land is
  executed and that ends on the fifth anniversary of that date.
         (d)  The owner of land to which this section applies must,
  not later than the 30th day after the date the owner executes an
  agreement described by Subsection (b):
               (1)  notify in writing the chief appraiser for each
  appraisal district in which the land is located that:
                     (A)  the agreement has been executed; and
                     (B)  the owner intends to destroy, remove, or
  treat the citrus trees located on the land under the terms of the
  agreement; and
               (2)  submit a copy of the agreement to each chief
  appraiser with the notification.
         (e)  For the purposes of this subchapter, a change of use of
  the land subject to this section is considered to have occurred on
  the day the period prescribed by Subsection (c) begins if the owner
  has not fully complied with the terms of the agreement described by
  Subsection (b) on the date the agreement ends.
         SECTION 2.  The change in law made by this Act applies only
  to land owned by a person who executes an agreement described by
  Section 23.524, Tax Code, as added by this Act, on or after the
  effective date of this Act.
         SECTION 3.  This Act takes effect immediately if it receives
  a vote of two-thirds of all the members elected to each house, as
  provided by Section 39, Article III, Texas Constitution.  If this
  Act does not receive the vote necessary for immediate effect, this
  Act takes effect September 1, 2017.