81R10156 TRH-F
By: Villarreal H.B. No. 2016
A BILL TO BE ENTITLED
AN ACT
relating to the regulation of the use of land appraised for ad
valorem tax purposes as agricultural land.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 251.002, Agriculture Code, is amended to
read as follows:
Sec. 251.002. DEFINITIONS. In this chapter:
(1) "Agricultural improvement" means pens, barns,
fences, and other improvements designed for the sheltering,
restriction, or feeding of animal or aquatic life, for storage of
produce or feed, or for storage or maintenance of implements.
(2) "Agricultural land" means land that qualifies for
appraisal under Subchapter D, Chapter 23, Tax Code.
(3) [(1)] "Agricultural operation" means any
operation conducted on agricultural land, and includes the
following activities:
(A) cultivating the soil;
(B) producing crops for human food, animal feed,
planting seed, or fiber;
(C) floriculture;
(D) viticulture;
(E) horticulture;
(F) silviculture;
(G) wildlife management;
(H) raising or keeping livestock or poultry; and
(I) planting cover crops or leaving land idle for
the purpose of participating in any governmental program or normal
crop or livestock rotation procedure.
(4) [(2)] "Governmental requirement" includes any
rule, regulation, ordinance, zoning, or other requirement or
restriction enacted or promulgated by a county, municipality
[city], or other municipal corporation that has the power to enact
or promulgate the requirement or restriction. The term does not
include a rule, regulation, ordinance, zoning, or other requirement
or restriction adopted under Chapter 212, 232, or 242, Local
Government Code.
SECTION 2. Chapter 251, Agriculture Code, is amended by
adding Sections 251.0021 and 251.007 to read as follows:
Sec. 251.0021. NOTICE OF PRESENCE OF AGRICULTURAL OPERATION
ON AGRICULTURAL LAND. A county, municipality, or other municipal
corporation may require the owner of agricultural land to file an
affidavit attesting to the land's use for an agricultural
operation, if the land is located:
(1) within the boundaries of the county, municipality,
or municipal corporation; or
(2) within the extraterritorial jurisdiction of the
municipality.
Sec. 251.007. CHANGE OF USE OF LAND. (a) If a county,
municipality, or municipal corporation with which an affidavit
under Section 251.0021 is filed determines that the use of land is
changed to a nonagricultural use, the county, municipality, or
municipal corporation may apply its governmental requirements to
the land for the five years preceding the date on which the use of
the land is determined to have changed. Any mitigation required by
governmental requirements applied under this section shall be
amortized using the straight line method, for a period not to exceed
five years.
(b) An affidavit required under Section 251.0021 must
include a statement as to the established date of operation. In
determining whether the use of land has changed to a
nonagricultural use, a county, municipality, or municipal
corporation shall evaluate the established date of operation
according to the statement. A period of time during which land is
owned by this state may not be considered in making the
determination.
(c) A county, municipality, or municipal corporation that
determines that land is no longer used for an agricultural use shall
deliver notice of that determination not later than the 20th day
after the date the determination is made. Notice under this section
must include:
(1) the land's established date of operation;
(2) the date on which the county, municipality, or
municipal corporation determined that the land's use is changed to
a nonagricultural use;
(3) a statement of each applicable governmental
requirement;
(4) a statement of each applicable fee and mitigation
option; and
(5) an explanation of the landowner's right to protest
the determination.
(d) The owner of land may file a protest of a determination
under this section not later than 30 days after the determination is
made. The county, municipality, or municipal corporation that
makes a determination under this section that use of the
agricultural land has changed to a nonagricultural use shall hear
and determine the landowner's protest not later than the 20th day
after the date that the protest was received.
(e) On a final determination that use of the agricultural
land has been changed to a nonagricultural use, the county,
municipality, or municipal corporation making the determination
shall attach a lien to the land to secure payment of all applicable
fees, mitigation options, or a combination of fees and mitigation
options.
SECTION 3. Section 251.006(c), Agriculture Code, is
repealed.
SECTION 4. The change in law made by this Act applies only
to land that is first approved for appraisal under Subchapter D,
Chapter 23, Tax Code, on or after the effective date of this Act.
SECTION 5. This Act takes effect September 1, 2009.