84R25260 SMH-D
 
  By: Fletcher H.B. No. 1513
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the minimum size of a tract of land used to raise or keep
  bees in order for the tract to be eligible 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(2), Tax Code, is amended to read as
  follows:
               (2)  "Agricultural use" includes but is not limited to
  the following activities:  cultivating the soil, producing crops
  for human food, animal feed, or planting seed or for the production
  of fibers; floriculture, viticulture, and horticulture; raising or
  keeping livestock; raising or keeping exotic animals for the
  production of human food or of fiber, leather, pelts, or other
  tangible products having a commercial value; planting cover crops
  or leaving land idle for the purpose of participating in a
  governmental program, provided the land is not used for residential
  purposes or a purpose inconsistent with agricultural use; and
  planting cover crops or leaving land idle in conjunction with
  normal crop or livestock rotation procedure.  The term also
  includes the use of land to produce or harvest logs and posts for
  the use in constructing or repairing fences, pens, barns, or other
  agricultural improvements on adjacent qualified open-space land
  having the same owner and devoted to a different agricultural
  use.  The term also includes the use of land for wildlife
  management.  The term also includes the use of land to raise or keep
  bees for pollination or for the production of human food or other
  tangible products having a commercial value, provided that the land
  used is not less than 2 [5] or more than 20 acres.
         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, 2016.