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A JOINT RESOLUTION
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proposing a constitutional amendment authorizing the legislature |
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to provide for exceptions to the requirement that open-space land |
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be devoted to certain purposes for ad valorem taxation based on the |
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land's productive capacity. |
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BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 1-d-1(a), Article VIII, Texas |
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Constitution, is amended to read as follows: |
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(a) To promote the preservation of open-space land, the |
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legislature shall provide by general law for taxation of open-space |
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land devoted to farm, ranch, or wildlife management purposes on the |
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basis of its productive capacity and may provide by general law for |
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taxation of open-space land devoted to timber production on the |
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basis of its productive capacity. The legislature by general law |
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may provide eligibility limitations under this section and may |
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impose sanctions in furtherance of the taxation policy of this |
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section. The legislature by general law may provide exceptions to |
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the requirement that open-space land be devoted to a purpose |
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described by this subsection. |
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SECTION 2. This proposed constitutional amendment shall be |
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submitted to the voters at an election to be held November 7, 2017. |
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The ballot shall be printed to provide for voting for or against the |
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proposition: "The constitutional amendment authorizing the |
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legislature to provide for exceptions to the requirement that |
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open-space land be devoted to certain purposes for ad valorem |
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taxation based on the land's productive capacity." |