Texas 2009 - 81st Regular

Texas Senate Bill SB801 Compare Versions

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Old	New	Differences
1	1	S.B. No. 801
2	2
3	3
4	4	AN ACT
5	5	relating to the appraisal for ad valorem tax purposes of land used
6	6	for wildlife management.
7	7	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
8	8	SECTION 1. Subdivision (7), Section 23.51, Tax Code, is
9	9	amended to read as follows:
10	10	(7) "Wildlife management" means:
11	11	(A) actively using land that at the time the
12	12	wildlife-management use began was appraised as qualified
13	13	open-space land under this subchapter or as qualified timber land
14	14	under Subchapter E in at least three of the following ways to
15	15	propagate a sustaining breeding, migrating, or wintering
16	16	population of indigenous wild animals for human use, including
17	17	food, medicine, or recreation:
18	18	(i) habitat control;
19	19	(ii) erosion control;
20	20	(iii) predator control;
21	21	(iv) providing supplemental supplies of
22	22	water;
23	23	(v) providing supplemental supplies of
24	24	food;
25	25	(vi) providing shelters; and
26	26	(vii) making of census counts to determine
27	27	population;
28	28	(B) actively using land to protect federally
29	29	listed endangered species under a federal permit if the land is:
30	30	(i) included in a habitat preserve and is
31	31	subject to a conservation easement created under Chapter 183,
32	32	Natural Resources Code; or
33	33	(ii) part of a conservation development
34	34	under a federally approved habitat conservation plan that restricts
35	35	the use of the land to protect federally listed endangered species;
36	36	or
37	37	(C) actively using land for a conservation or
38	38	restoration project to provide compensation for natural resource
39	39	damages pursuant to the Comprehensive Environmental Response,
40	40	Compensation, and Liability Act of 1980 (42 U.S.C. Section 9601 et
41	41	seq.), the Oil Pollution Act of 1990 (33 U.S.C. Section 2701 et
42	42	seq.), the Federal Water Pollution Control Act (33 U.S.C. Section
43	43	1251 et seq.), or Chapter 40, Natural Resources Code.
44	44	SECTION 2. Section 23.52, Tax Code, is amended by adding
45	45	Subsection (g) to read as follows:
46	46	(g) The category of land that qualifies under Section
47	47	23.51(7) is the category of the land under this subchapter or
48	48	Subchapter E, as applicable, before the wildlife-management use
49	49	began.
50	50	SECTION 3. Section 23.56, Tax Code, is amended to read as
51	51	follows:
52	52	Sec. 23.56. LAND INELIGIBLE FOR APPRAISAL AS OPEN-SPACE
53	53	LAND. Land is not eligible for appraisal as provided by this
54	54	subchapter if:
55	55	(1) the land is located inside the corporate limits of
56	56	an incorporated city or town, unless:
57	57	(A) the city or town is not providing the land
58	58	with governmental and proprietary services substantially
59	59	equivalent in standard and scope to those services it provides in
60	60	other parts of the city or town with similar topography, land
61	61	utilization, and population density; [or]
62	62	(B) the land has been devoted principally to
63	63	agricultural use continuously for the preceding five years; or
64	64	(C) the land:
65	65	(i) has been devoted principally to
66	66	agricultural use or to production of timber or forest products
67	67	continuously for the preceding five years; and
68	68	(ii) is used for wildlife management;
69	69	(2) the land is owned by an individual who is a
70	70	nonresident alien or by a foreign government if that individual or
71	71	government is required by federal law or by rule adopted pursuant to
72	72	federal law to register his ownership or acquisition of that
73	73	property; or
74	74	(3) the land is owned by a corporation, partnership,
75	75	trust, or other legal entity if the entity is required by federal
76	76	law or by rule adopted pursuant to federal law to register its
77	77	ownership or acquisition of that land and a nonresident alien or a
78	78	foreign government or any combination of nonresident aliens and
79	79	foreign governments own a majority interest in the entity.
80	80	SECTION 4. This Act takes effect January 1, 2010.
81	81	______________________________ ______________________________
82	82	President of the Senate Speaker of the House
83	83	I hereby certify that S.B. No. 801 passed the Senate on
84	84	April 30, 2009, by the following vote: Yeas 31, Nays 0.
85	85	______________________________
86	86	Secretary of the Senate
87	87	I hereby certify that S.B. No. 801 passed the House on
88	88	May 26, 2009, by the following vote: Yeas 145, Nays 0, two
89	89	present not voting.
90	90	______________________________
91	91	Chief Clerk of the House
92	92	Approved:
93	93	______________________________
94	94	Date
95	95	______________________________
96	96	Governor