Bill Text: TX HB1384 | 2011-2012 | 82nd Legislature | Comm Sub
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) 2011-05-12 - Placed on General State Calendar [HB1384 Detail]
Download: Texas-2011-HB1384-Comm_Sub.html
82R7062 SGA-D | ||
By: Kleinschmidt | H.B. No. 1384 |
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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 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; [ |
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(vii) making of census counts to determine | ||
population; and | ||
(viii) supporting outdoor education; | ||
(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. 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, 2012. |