| 1 | 1 | | 85R6175 SMT-F |
|---|
| 2 | 2 | | By: Springer H.B. No. 1299 |
|---|
| 3 | 3 | | |
|---|
| 4 | 4 | | |
|---|
| 5 | 5 | | A BILL TO BE ENTITLED |
|---|
| 6 | 6 | | AN ACT |
|---|
| 7 | 7 | | relating to the procedure for the approval of rules adopted by the |
|---|
| 8 | 8 | | comptroller relating to the appraisal of qualified open-space land |
|---|
| 9 | 9 | | and qualified timber land for ad valorem tax purposes. |
|---|
| 10 | 10 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|---|
| 11 | 11 | | SECTION 1. Section 23.52(d), Tax Code, is amended to read as |
|---|
| 12 | 12 | | follows: |
|---|
| 13 | 13 | | (d) The comptroller by rule shall develop and distribute to |
|---|
| 14 | 14 | | each appraisal office appraisal manuals setting forth this method |
|---|
| 15 | 15 | | of appraising qualified open-space land, and each appraisal office |
|---|
| 16 | 16 | | shall use the appraisal manuals in appraising qualified open-space |
|---|
| 17 | 17 | | land. The comptroller by rule shall develop and the appraisal |
|---|
| 18 | 18 | | office shall enforce procedures to verify that land meets the |
|---|
| 19 | 19 | | conditions contained in Subdivision (1) of Section 23.51 [of this |
|---|
| 20 | 20 | | code]. The rules, before taking effect, must be approved by the |
|---|
| 21 | 21 | | comptroller with the review and counsel of the Department of |
|---|
| 22 | 22 | | Agriculture [a majority vote of a committee comprised of the |
|---|
| 23 | 23 | | following officials or their designees: the governor, the |
|---|
| 24 | 24 | | comptroller, the attorney general, the agriculture commissioner, |
|---|
| 25 | 25 | | and the Commissioner of the General Land Office]. |
|---|
| 26 | 26 | | SECTION 2. Section 23.73(b), Tax Code, is amended to read as |
|---|
| 27 | 27 | | follows: |
|---|
| 28 | 28 | | (b) The comptroller by rule shall develop and distribute to |
|---|
| 29 | 29 | | each appraisal office appraisal manuals setting forth this method |
|---|
| 30 | 30 | | of appraising qualified timber land, and each appraisal office |
|---|
| 31 | 31 | | shall use the appraisal manuals in appraising qualified timber |
|---|
| 32 | 32 | | land. The comptroller by rule shall develop and the appraisal |
|---|
| 33 | 33 | | office shall enforce procedures to verify that land meets the |
|---|
| 34 | 34 | | conditions contained in Section 23.72 [of this code]. The rules, |
|---|
| 35 | 35 | | before taking effect, must be approved by the comptroller with the |
|---|
| 36 | 36 | | review and counsel of the Texas A&M Forest Service [majority vote of |
|---|
| 37 | 37 | | a committee comprised of the following officials or their |
|---|
| 38 | 38 | | designees: the governor, the comptroller, the attorney general, the |
|---|
| 39 | 39 | | agriculture commissioner, and the Commissioner of the General Land |
|---|
| 40 | 40 | | Office]. |
|---|
| 41 | 41 | | SECTION 3. This Act takes effect January 1, 2018. |
|---|