| 5 | 3 | | |
|---|
| 6 | 4 | | |
|---|
| 7 | 5 | | A BILL TO BE ENTITLED |
|---|
| 8 | 6 | | AN ACT |
|---|
| 9 | 7 | | relating to the minimum size of a tract of land used to raise or keep |
|---|
| 10 | 8 | | bees in order for the tract to be eligible for appraisal for ad |
|---|
| 11 | 9 | | valorem tax purposes as qualified open-space land. |
|---|
| 12 | 10 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|---|
| 13 | 11 | | SECTION 1. Section 23.51(2), Tax Code, is amended to read as |
|---|
| 14 | 12 | | follows: |
|---|
| 15 | 13 | | (2) "Agricultural use" includes but is not limited to |
|---|
| 16 | 14 | | the following activities: cultivating the soil, producing crops |
|---|
| 17 | 15 | | for human food, animal feed, or planting seed or for the production |
|---|
| 18 | 16 | | of fibers; floriculture, viticulture, and horticulture; raising or |
|---|
| 19 | 17 | | keeping livestock; raising or keeping exotic animals for the |
|---|
| 20 | 18 | | production of human food or of fiber, leather, pelts, or other |
|---|
| 21 | 19 | | tangible products having a commercial value; planting cover crops |
|---|
| 22 | 20 | | or leaving land idle for the purpose of participating in a |
|---|
| 23 | 21 | | governmental program, provided the land is not used for residential |
|---|
| 24 | 22 | | purposes or a purpose inconsistent with agricultural use; and |
|---|
| 25 | 23 | | planting cover crops or leaving land idle in conjunction with |
|---|
| 26 | 24 | | normal crop or livestock rotation procedure. The term also |
|---|
| 27 | 25 | | includes the use of land to produce or harvest logs and posts for |
|---|
| 28 | 26 | | the use in constructing or repairing fences, pens, barns, or other |
|---|
| 29 | 27 | | agricultural improvements on adjacent qualified open-space land |
|---|
| 30 | 28 | | having the same owner and devoted to a different agricultural |
|---|
| 31 | 29 | | use. The term also includes the use of land for wildlife |
|---|
| 32 | 30 | | management. The term also includes the use of land to raise or keep |
|---|
| 33 | 31 | | bees for pollination or for the production of human food or other |
|---|
| 34 | 32 | | tangible products having a commercial value, provided that the land |
|---|
| 35 | 33 | | used is not less than 2 [5] or more than 20 acres. |
|---|
| 36 | 34 | | SECTION 2. This Act applies only to the appraisal of land |
|---|
| 37 | 35 | | for ad valorem tax purposes for a tax year that begins on or after |
|---|
| 38 | 36 | | the effective date of this Act. |
|---|
| 39 | 37 | | SECTION 3. This Act takes effect January 1, 2016. |
|---|