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A BILL TO BE ENTITLED
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AN ACT
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relating to the farm and ranch survey conducted by the comptroller |
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for purposes of estimating the productivity value of qualified |
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open-space land as part of the study of school district taxable |
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values. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter D, Chapter 23, Tax Code, is amended by |
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adding Section 23.61 to read as follows: |
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Sec. 23.61. FARM AND RANCH SURVEY. (a) The comptroller |
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shall conduct an annual farm and ranch survey for purposes of |
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estimating the productivity value of qualified open-space land as |
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part of the study of school district taxable values required by |
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Section 403.302, Government Code. |
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(b) The comptroller shall prepare and issue a manual that |
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provides information to assist property owners in completing the |
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farm and ranch survey. The manual must include: |
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(1) definitions of words related to property appraisal |
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in the survey; |
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(2) instructions and examples regarding how to answer |
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the questions in the survey; |
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(3) answers to frequently asked questions; and |
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(4) any other information the comptroller determines |
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is necessary to assist property owners in completing the survey. |
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(c) At least once each year, the comptroller shall conduct |
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an online or in-person training that is open to the public regarding |
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how to complete the farm and ranch survey. The comptroller shall |
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post a recording of the training on the comptroller's Internet |
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website. |
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(d) At least once each year, the comptroller shall solicit |
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comments from the public and the property tax administration |
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advisory board for the purposes of: |
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(1) determining the ease and understandability of the |
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farm and ranch survey; and |
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(2) ensuring that the questions in the survey are |
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designed to generate reliable answers. |
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(e) The chief appraiser of each appraisal district shall |
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distribute the farm and ranch survey manual to the agricultural |
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advisory board for the appraisal district appointed under Section |
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6.12 and shall provide information to the board regarding how to |
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access the training provided under Subsection (c). The chief |
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appraiser may distribute the manual electronically under this |
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subsection. |
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SECTION 2. Not later than January 1, 2022, the comptroller |
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shall prepare and issue the manual required by Section 23.61, Tax |
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Code, as added by this Act. |
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SECTION 3. This Act takes effect September 1, 2021. |