Texas 2009 - 81st Regular

Texas Senate Bill SB1316 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	81R7877 JD-F
2	2	By: Wentworth S.B. No. 1316
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the appraisal for ad valorem tax purposes of certain
8	8	open-space land devoted principally to ecological research.
9	9	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	10	SECTION 1. Section 23.51, Tax Code, is amended by amending
11	11	Subdivision (1) and adding Subdivisions (9) and (10) to read as
12	12	follows:
13	13	(1) "Qualified open-space land" means land that is
14	14	currently devoted principally to agricultural use to the degree of
15	15	intensity generally accepted in the area and that has been devoted
16	16	principally to agricultural use or to production of timber or
17	17	forest products for five of the preceding seven years. Qualified
18	18	open-space land also means [or] land that is devoted [used]
19	19	principally to [as an] ecological research [laboratory] by a public
20	20	or private college or university. Qualified open-space land
21	21	includes all appurtenances to the land. For the purposes of this
22	22	subdivision, appurtenances to the land means private roads, dams,
23	23	reservoirs, water wells, canals, ditches, terraces, and other
24	24	reshapings of the soil, fences, and riparian water
25	25	rights. Notwithstanding the other provisions of this subdivision,
26	26	land that is currently devoted principally to wildlife management
27	27	as defined by Subdivision (7)(B) or (C) to the degree of intensity
28	28	generally accepted in the area qualifies for appraisal as qualified
29	29	open-space land under this subchapter regardless of the manner in
30	30	which the land was used in any preceding year.
31	31	(9) "Devoted principally to ecological research"
32	32	means that as of January 1 the land is subject to a written
33	33	agreement that is signed by the owner of the land or the owner's
34	34	designee and an authorized official of a public or private college
35	35	or university, allows the college or university to engage in
36	36	ecological research on the land throughout the year, subject to
37	37	reasonable notice, and provides that other uses of the land are
38	38	subordinate to ecological research. In this subdivision,
39	39	"authorized official of a public or private college or university"
40	40	means an administrative official of a public or private college or
41	41	university who has the authority to enter into a binding contract on
42	42	behalf of the college or university.
43	43	(10) "Ecological research" means ecological research
44	44	in furtherance of farming, ranching, or wildlife management
45	45	purposes and includes such activities as site visits, surveys, data
46	46	and sample collection, monitoring, site manipulation, and periods
47	47	of idleness between those activities. Ecological research does not
48	48	require the physical presence of a researcher on the land for a
49	49	greater number of days in a calendar year than necessary for
50	50	scientifically valid ecological research.
51	51	SECTION 2. Subchapter D, Chapter 23, Tax Code, is amended by
52	52	adding Section 23.522 to read as follows:
53	53	Sec. 23.522. APPRAISAL OF LAND ON BASIS OF DEVOTION TO
54	54	ECOLOGICAL RESEARCH. (a) Notwithstanding Section 23.54(e), the
55	55	chief appraiser may require that an annual application be submitted
56	56	on the form prescribed by the comptroller under Section 23.54(b).
57	57	The chief appraiser may not approve an application for the
58	58	appraisal of land under this subchapter as land devoted principally
59	59	to ecological research unless the owner of the land provides the
60	60	chief appraiser with a written statement, signed by a supervising
61	61	faculty member, from the public or private college or university
62	62	allowed to engage in ecological research on the land that affirms
63	63	that:
64	64	(1) at least three ecological research projects will
65	65	be conducted on the land during the tax year for which the appraisal
66	66	is sought;
67	67	(2) the ecological research to be conducted on the
68	68	land is in furtherance of farming, ranching, or wildlife management
69	69	purposes;
70	70	(3) other uses of the land are subordinate to the
71	71	ecological research; and
72	72	(4) site visits to the land will be conducted in a
73	73	number that is scientifically valid and generally acceptable in the
74	74	field of ecological research.
75	75	(b) Land, including any improvement to the land, that is
76	76	actually used in the occupancy of a residence homestead, as defined
77	77	by Section 11.13(j)(1), is not eligible for appraisal under this
78	78	subchapter as land devoted principally to ecological research.
79	79	(c) The entire tract of land that is subject to the written
80	80	agreement between the owner and the applicable public or private
81	81	college or university must be appraised under this subchapter as
82	82	land devoted principally to ecological research if at least three
83	83	ecological research projects are being conducted on any portion of
84	84	the land in the current tax year and the land is otherwise eligible
85	85	for appraisal under this subchapter.
86	86	(d) On approval of an application for appraisal of land
87	87	under this subchapter as land devoted principally to ecological
88	88	research, the chief appraiser shall classify the land in the native
89	89	pasture category and appraise the land in accordance with Section
90	90	23.52.
91	91	(e) The chief appraiser may require an owner of land allowed
92	92	appraisal under this subchapter as land devoted principally to
93	93	ecological research in a prior year to annually submit, before
94	94	April 1 of each year, a report signed by a supervising faculty
95	95	member of the public or private college or university that confirms
96	96	and documents that each element in the written statement provided
97	97	under Subsection (a) was properly implemented in the prior year. If
98	98	the owner of the land fails or refuses to submit an annual report,
99	99	or if the chief appraiser determines that a report does not provide
100	100	the required documentation, not later than May 1, the chief
101	101	appraiser shall notify the owner that appraisal of the land under
102	102	this subchapter as land devoted principally to ecological research
103	103	is denied for the prior year and include in the notice an
104	104	explanation of the owner's right to protest the denial. If the
105	105	owner does not file a timely protest or if the final determination
106	106	of the protest is that the land was not eligible for appraisal under
107	107	this subchapter as land devoted principally to ecological research:
108	108	(1) the chief appraiser shall change or correct the
109	109	appraisal records as necessary; and
110	110	(2) as soon as practicable, the assessor for each
111	111	taxing unit shall prepare and deliver a bill for any additional
112	112	taxes on the land and interest due.
113	113	(f) The denial of appraisal of land under this subchapter as
114	114	land devoted principally to ecological research in a previous year
115	115	under Subsection (e) does not disqualify the land for appraisal
116	116	under this subchapter as land devoted principally to ecological
117	117	research in the current year.
118	118	(g) Land that has been appraised for at least two of the
119	119	preceding three years under this subchapter as land devoted
120	120	principally to ecological research qualifies under Sections
121	121	23.51(2) and (7) for appraisal under this subchapter regardless of
122	122	the manner in which the land was used in any prior year if the land
123	123	is otherwise eligible for appraisal under this subchapter.
124	124	SECTION 3. This Act applies only to the appraisal of land
125	125	for ad valorem tax purposes for a tax year that begins on or after
126	126	the effective date of this Act.
127	127	SECTION 4. This Act takes effect January 1, 2010.