1 | 1 | | 81R10156 TRH-F |
---|
2 | 2 | | By: Villarreal H.B. No. 2016 |
---|
3 | 3 | | |
---|
4 | 4 | | |
---|
5 | 5 | | A BILL TO BE ENTITLED |
---|
6 | 6 | | AN ACT |
---|
7 | 7 | | relating to the regulation of the use of land appraised for ad |
---|
8 | 8 | | valorem tax purposes as agricultural land. |
---|
9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
---|
10 | 10 | | SECTION 1. Section 251.002, Agriculture Code, is amended to |
---|
11 | 11 | | read as follows: |
---|
12 | 12 | | Sec. 251.002. DEFINITIONS. In this chapter: |
---|
13 | 13 | | (1) "Agricultural improvement" means pens, barns, |
---|
14 | 14 | | fences, and other improvements designed for the sheltering, |
---|
15 | 15 | | restriction, or feeding of animal or aquatic life, for storage of |
---|
16 | 16 | | produce or feed, or for storage or maintenance of implements. |
---|
17 | 17 | | (2) "Agricultural land" means land that qualifies for |
---|
18 | 18 | | appraisal under Subchapter D, Chapter 23, Tax Code. |
---|
19 | 19 | | (3) [(1)] "Agricultural operation" means any |
---|
20 | 20 | | operation conducted on agricultural land, and includes the |
---|
21 | 21 | | following activities: |
---|
22 | 22 | | (A) cultivating the soil; |
---|
23 | 23 | | (B) producing crops for human food, animal feed, |
---|
24 | 24 | | planting seed, or fiber; |
---|
25 | 25 | | (C) floriculture; |
---|
26 | 26 | | (D) viticulture; |
---|
27 | 27 | | (E) horticulture; |
---|
28 | 28 | | (F) silviculture; |
---|
29 | 29 | | (G) wildlife management; |
---|
30 | 30 | | (H) raising or keeping livestock or poultry; and |
---|
31 | 31 | | (I) planting cover crops or leaving land idle for |
---|
32 | 32 | | the purpose of participating in any governmental program or normal |
---|
33 | 33 | | crop or livestock rotation procedure. |
---|
34 | 34 | | (4) [(2)] "Governmental requirement" includes any |
---|
35 | 35 | | rule, regulation, ordinance, zoning, or other requirement or |
---|
36 | 36 | | restriction enacted or promulgated by a county, municipality |
---|
37 | 37 | | [city], or other municipal corporation that has the power to enact |
---|
38 | 38 | | or promulgate the requirement or restriction. The term does not |
---|
39 | 39 | | include a rule, regulation, ordinance, zoning, or other requirement |
---|
40 | 40 | | or restriction adopted under Chapter 212, 232, or 242, Local |
---|
41 | 41 | | Government Code. |
---|
42 | 42 | | SECTION 2. Chapter 251, Agriculture Code, is amended by |
---|
43 | 43 | | adding Sections 251.0021 and 251.007 to read as follows: |
---|
44 | 44 | | Sec. 251.0021. NOTICE OF PRESENCE OF AGRICULTURAL OPERATION |
---|
45 | 45 | | ON AGRICULTURAL LAND. A county, municipality, or other municipal |
---|
46 | 46 | | corporation may require the owner of agricultural land to file an |
---|
47 | 47 | | affidavit attesting to the land's use for an agricultural |
---|
48 | 48 | | operation, if the land is located: |
---|
49 | 49 | | (1) within the boundaries of the county, municipality, |
---|
50 | 50 | | or municipal corporation; or |
---|
51 | 51 | | (2) within the extraterritorial jurisdiction of the |
---|
52 | 52 | | municipality. |
---|
53 | 53 | | Sec. 251.007. CHANGE OF USE OF LAND. (a) If a county, |
---|
54 | 54 | | municipality, or municipal corporation with which an affidavit |
---|
55 | 55 | | under Section 251.0021 is filed determines that the use of land is |
---|
56 | 56 | | changed to a nonagricultural use, the county, municipality, or |
---|
57 | 57 | | municipal corporation may apply its governmental requirements to |
---|
58 | 58 | | the land for the five years preceding the date on which the use of |
---|
59 | 59 | | the land is determined to have changed. Any mitigation required by |
---|
60 | 60 | | governmental requirements applied under this section shall be |
---|
61 | 61 | | amortized using the straight line method, for a period not to exceed |
---|
62 | 62 | | five years. |
---|
63 | 63 | | (b) An affidavit required under Section 251.0021 must |
---|
64 | 64 | | include a statement as to the established date of operation. In |
---|
65 | 65 | | determining whether the use of land has changed to a |
---|
66 | 66 | | nonagricultural use, a county, municipality, or municipal |
---|
67 | 67 | | corporation shall evaluate the established date of operation |
---|
68 | 68 | | according to the statement. A period of time during which land is |
---|
69 | 69 | | owned by this state may not be considered in making the |
---|
70 | 70 | | determination. |
---|
71 | 71 | | (c) A county, municipality, or municipal corporation that |
---|
72 | 72 | | determines that land is no longer used for an agricultural use shall |
---|
73 | 73 | | deliver notice of that determination not later than the 20th day |
---|
74 | 74 | | after the date the determination is made. Notice under this section |
---|
75 | 75 | | must include: |
---|
76 | 76 | | (1) the land's established date of operation; |
---|
77 | 77 | | (2) the date on which the county, municipality, or |
---|
78 | 78 | | municipal corporation determined that the land's use is changed to |
---|
79 | 79 | | a nonagricultural use; |
---|
80 | 80 | | (3) a statement of each applicable governmental |
---|
81 | 81 | | requirement; |
---|
82 | 82 | | (4) a statement of each applicable fee and mitigation |
---|
83 | 83 | | option; and |
---|
84 | 84 | | (5) an explanation of the landowner's right to protest |
---|
85 | 85 | | the determination. |
---|
86 | 86 | | (d) The owner of land may file a protest of a determination |
---|
87 | 87 | | under this section not later than 30 days after the determination is |
---|
88 | 88 | | made. The county, municipality, or municipal corporation that |
---|
89 | 89 | | makes a determination under this section that use of the |
---|
90 | 90 | | agricultural land has changed to a nonagricultural use shall hear |
---|
91 | 91 | | and determine the landowner's protest not later than the 20th day |
---|
92 | 92 | | after the date that the protest was received. |
---|
93 | 93 | | (e) On a final determination that use of the agricultural |
---|
94 | 94 | | land has been changed to a nonagricultural use, the county, |
---|
95 | 95 | | municipality, or municipal corporation making the determination |
---|
96 | 96 | | shall attach a lien to the land to secure payment of all applicable |
---|
97 | 97 | | fees, mitigation options, or a combination of fees and mitigation |
---|
98 | 98 | | options. |
---|
99 | 99 | | SECTION 3. Section 251.006(c), Agriculture Code, is |
---|
100 | 100 | | repealed. |
---|
101 | 101 | | SECTION 4. The change in law made by this Act applies only |
---|
102 | 102 | | to land that is first approved for appraisal under Subchapter D, |
---|
103 | 103 | | Chapter 23, Tax Code, on or after the effective date of this Act. |
---|
104 | 104 | | SECTION 5. This Act takes effect September 1, 2009. |
---|