Bill Text: TX HB2922 | 2013-2014 | 83rd Legislature | Introduced


Bill Title: Relating to the eligibility of land for appraisal for ad valorem tax purposes as qualified open-space land on the basis of its use for wildlife management.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2013-03-25 - Referred to Ways & Means [HB2922 Detail]

Download: Texas-2013-HB2922-Introduced.html
  83R6983 CJC-D
 
  By: Orr H.B. No. 2922
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the eligibility of land for appraisal for ad valorem tax
  purposes as qualified open-space land on the basis of its use for
  wildlife management.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 23.51(7), Tax Code, is amended to read as
  follows:
               (7)  "Wildlife management" means:
                     (A)  actively using land in a manner that meets
  the standards developed under Section 23.521 [that at the time the
  wildlife-management use began was appraised as qualified
  open-space land under this subchapter or as qualified timber land
  under Subchapter E] in at least three of the following ways to
  propagate a sustaining breeding, migrating, or wintering
  population of indigenous wild animals for human use, including
  food, medicine, or recreation:
                           (i)  habitat control;
                           (ii)  erosion control;
                           (iii)  predator control;
                           (iv)  providing supplemental supplies of
  water;
                           (v)  providing supplemental supplies of
  food;
                           (vi)  providing shelters; and
                           (vii)  making of census counts to determine
  population;
                     (B)  actively using land to protect federally
  listed endangered species under a federal permit if the land is:
                           (i)  included in a habitat preserve and is
  subject to a conservation easement created under Chapter 183,
  Natural Resources Code; or
                           (ii)  part of a conservation development
  under a federally approved habitat conservation plan that restricts
  the use of the land to protect federally listed endangered species;
  or
                     (C)  actively using land for a conservation or
  restoration project to provide compensation for natural resource
  damages pursuant to the Comprehensive Environmental Response,
  Compensation, and Liability Act of 1980 (42 U.S.C. Section 9601 et
  seq.), the Oil Pollution Act of 1990 (33 U.S.C. Section 2701 et
  seq.), the Federal Water Pollution Control Act (33 U.S.C. Section
  1251 et seq.), or Chapter 40, Natural Resources Code.
         SECTION 2.  Section 23.52(g), Tax Code, is amended to read as
  follows:
         (g)  The category of land that qualifies under Section
  23.51(7) is the native pasture category [of the land under this
  subchapter or Subchapter E, as applicable, before the
  wildlife-management use began].
         SECTION 3.  This Act applies only to the appraisal of land
  for ad valorem tax purposes for a tax year that begins on or after
  the effective date of this Act.
         SECTION 4.  This Act takes effect January 1, 2014.
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