82R1824 SMH-D
By: Ritter H.J.R. No. 107
A JOINT RESOLUTION
proposing a constitutional amendment providing for the appraisal
for ad valorem tax purposes of open-space land devoted to water
stewardship purposes on the basis of its productive capacity.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 1-d-1(a), Article VIII, Texas
Constitution, is amended to read as follows:
(a) To promote the preservation of open-space land, the
legislature shall provide by general law for taxation of open-space
land devoted to farm, ranch, [or] wildlife management, or water
stewardship purposes on the basis of its productive capacity and
may provide by general law for taxation of open-space land devoted
to timber production on the basis of its productive capacity. The
legislature by general law may provide eligibility limitations
under this section and may impose sanctions in furtherance of the
taxation policy of this section.
SECTION 2. The following temporary provision is added to
the Texas Constitution:
TEMPORARY PROVISION. (a) This temporary provision applies to
the constitutional amendment proposed by the 82nd Legislature,
Regular Session, 2011, providing for the appraisal for ad valorem
tax purposes of open-space land devoted to water stewardship
purposes on the basis of its productive capacity.
(b) The amendment to Section 1-d-1(a), Article VIII, of this
constitution takes effect January 1, 2012.
(c) This temporary provision expires January 1, 2013.
SECTION 3. This proposed constitutional amendment shall be
submitted to the voters at an election to be held November 8, 2011.
The ballot shall be printed to permit voting for or against the
proposition: "The constitutional amendment providing for the
appraisal for ad valorem tax purposes of open-space land devoted to
water stewardship purposes on the basis of its productive
capacity."