| 1 | 1 | | 82R19204 CJC-D |
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| 2 | 2 | | By: Lavender, et al. H.B. No. 2049 |
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| 3 | 3 | | Substitute the following for H.B. No. 2049: |
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| 4 | 4 | | By: Lyne C.S.H.B. No. 2049 |
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| 5 | 5 | | |
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| 6 | 6 | | |
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| 7 | 7 | | A BILL TO BE ENTITLED |
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| 8 | 8 | | AN ACT |
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| 9 | 9 | | relating to the eligibility of certain land used to raise or keep |
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| 10 | 10 | | bees for appraisal for ad valorem tax purposes as qualified |
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| 11 | 11 | | open-space land. |
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| 12 | 12 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 13 | 13 | | SECTION 1. Section 23.51(2), Tax Code, is amended to read as |
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| 14 | 14 | | follows: |
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| 15 | 15 | | (2) "Agricultural use" includes but is not limited to |
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| 16 | 16 | | the following activities: cultivating the soil, producing crops for |
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| 17 | 17 | | human food, animal feed, or planting seed or for the production of |
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| 18 | 18 | | fibers; floriculture, viticulture, and horticulture; raising or |
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| 19 | 19 | | keeping livestock; raising or keeping exotic animals for the |
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| 20 | 20 | | production of human food or of fiber, leather, pelts, or other |
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| 21 | 21 | | tangible products having a commercial value; planting cover crops |
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| 22 | 22 | | or leaving land idle for the purpose of participating in a |
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| 23 | 23 | | governmental program, provided the land is not used for residential |
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| 24 | 24 | | purposes or a purpose inconsistent with agricultural use; and |
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| 25 | 25 | | planting cover crops or leaving land idle in conjunction with |
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| 26 | 26 | | normal crop or livestock rotation procedure. The term also |
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| 27 | 27 | | includes the use of land to produce or harvest logs and posts for |
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| 28 | 28 | | the use in constructing or repairing fences, pens, barns, or other |
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| 29 | 29 | | agricultural improvements on adjacent qualified open-space land |
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| 30 | 30 | | having the same owner and devoted to a different agricultural use. |
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| 31 | 31 | | The term also includes the use of land for wildlife management. The |
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| 32 | 32 | | term also includes the use of land to raise or keep bees for |
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| 33 | 33 | | pollination or for the production of human food or other tangible |
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| 34 | 34 | | products having a commercial value, provided that the land used is |
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| 35 | 35 | | not less than 5 or more than 20 acres. |
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| 36 | 36 | | SECTION 2. This Act applies only to the appraisal of land |
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| 37 | 37 | | for ad valorem tax purposes for a tax year that begins on or after |
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| 38 | 38 | | the effective date of this Act. |
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| 39 | 39 | | SECTION 3. This Act takes effect January 1, 2012. |
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