Bill Text: TX HB1299 | 2017-2018 | 85th Legislature | Introduced
Bill Title: 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.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2017-05-04 - Laid on the table subject to call [HB1299 Detail]
Download: Texas-2017-HB1299-Introduced.html
85R6175 SMT-F | ||
By: Springer | H.B. No. 1299 |
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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 [ |
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comptroller with the review and counsel of the Department of | ||
Agriculture [ |
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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 [ |
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before taking effect, must be approved by the comptroller with the | ||
review and counsel of the Texas A&M Forest Service [ |
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SECTION 3. This Act takes effect January 1, 2018. |