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A BILL TO BE ENTITLED
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AN ACT
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relating to the eligibility of land used as an ecological |
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laboratory for appraisal for ad valorem tax purposes as qualified |
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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 and that has been used principally in |
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that manner by the college or university for five of the preceding |
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seven years. Qualified open-space land includes all appurtenances |
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to the land. For the purposes of this subdivision, appurtenances to |
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the land means private roads, dams, reservoirs, water wells, |
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canals, ditches, terraces, and other reshapings of the soil, |
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fences, and riparian water rights. Notwithstanding the other |
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provisions of this subdivision, land that is currently devoted |
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principally to wildlife management as defined by Subdivision (7)(B) |
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or (C) to the degree of intensity generally accepted in the area |
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qualifies for appraisal as qualified open-space land under this |
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subchapter regardless of the manner in which the land was used in |
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any preceding year. |
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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, 2020. |