Bill Text: TX SB1006 | 2017-2018 | 85th Legislature | Comm Sub
Bill Title: Relating to the eligibility of land used as an ecological laboratory for appraisal for ad valorem tax purposes as qualified open-space land.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Engrossed - Dead) 2017-05-24 - Returned to Local & Consent Calendars Comm. [SB1006 Detail]
Download: Texas-2017-SB1006-Comm_Sub.html
By: Nichols | S.B. No. 1006 | |
(Springer) | ||
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relating to the eligibility of land used as an ecological | ||
laboratory for appraisal for ad valorem tax purposes as qualified | ||
open-space land. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 23.51(1), Tax Code, is amended to read as | ||
follows: | ||
(1) "Qualified open-space land" means land that is | ||
currently devoted principally to agricultural use to the degree of | ||
intensity generally accepted in the area and that has been devoted | ||
principally to agricultural use or to production of timber or | ||
forest products for five of the preceding seven years or land that | ||
is used principally as an ecological laboratory by a public or | ||
private college or university. Qualified open-space land includes | ||
all appurtenances to the land. For the purposes of this | ||
subdivision, appurtenances to the land means private roads, dams, | ||
reservoirs, water wells, canals, ditches, terraces, and other | ||
reshapings of the soil, fences, and riparian water rights. | ||
Notwithstanding the other provisions of this subdivision: | ||
(A) [ |
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principally to wildlife management as defined by Subdivision (7)(B) | ||
or (C) to the degree of intensity generally accepted in the area | ||
qualifies for appraisal as qualified open-space land under this | ||
subchapter regardless of the manner in which the land was used in | ||
any preceding year; and | ||
(B) land that is used principally as an | ||
ecological laboratory by a public or private college or university | ||
does not qualify for appraisal as qualified open-space land under | ||
this subchapter on the basis of that use unless the land was | ||
appraised as qualified open-space land under this subchapter on the | ||
basis of that use for the 2017 tax year. | ||
SECTION 2. 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 3. This Act takes effect January 1, 2018. |