Texas 2017 - 85th Regular

Texas House Bill HB3013 Compare Versions

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1	1	85R8688 TJB-F
2	2	By: Martinez, Canales, Guillen H.B. No. 3013
3	3
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5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to incentives to encourage landowners to destroy, remove,
8	8	or treat citrus trees located in a pest management zone.
9	9	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	10	SECTION 1. Subchapter D, Chapter 23, Tax Code, is amended by
11	11	adding Section 23.524 to read as follows:
12	12	Sec. 23.524. TEMPORARY CESSATION OF AGRICULTURAL USE TO
13	13	MANAGE THE SPREAD OF CERTAIN PESTS. (a) In this section,
14	14	"commissioner," "corporation," "infested," "pest," and "pest
15	15	management zone" have the meanings assigned by Section 80.003,
16	16	Agriculture Code.
17	17	(b) The eligibility of land for appraisal under this
18	18	subchapter does not end because the land ceases to be devoted
19	19	principally to agricultural use to the degree of intensity
20	20	generally accepted in the area for the period prescribed by
21	21	Subsection (c) if:
22	22	(1) the land is:
23	23	(A) located in a pest management zone; and
24	24	(B) appraised under this subchapter primarily on
25	25	the basis of the production of citrus in the tax year in which the
26	26	agreement described by this subsection is executed;
27	27	(2) the owner of the land:
28	28	(A) has executed an agreement to destroy, remove,
29	29	or treat all the citrus trees located on the land that are or could
30	30	become infested with pests with:
31	31	(i) the corporation;
32	32	(ii) the commissioner; or
33	33	(iii) the United States Department of
34	34	Agriculture; and
35	35	(B) complies with the requirements of Subsection
36	36	(d); and
37	37	(3) the cessation of use is caused by the destruction,
38	38	removal, or treatment of the citrus trees located on the land under
39	39	the terms of the agreement described by this subsection.
40	40	(c) Subsection (b) applies to land eligible for appraisal
41	41	under this subchapter only during the period that begins on the date
42	42	the agreement described by that subsection regarding the land is
43	43	executed and that ends on the fifth anniversary of that date.
44	44	(d) The owner of land to which this section applies must,
45	45	not later than the 30th day after the date the owner executes an
46	46	agreement described by Subsection (b):
47	47	(1) notify in writing the chief appraiser for each
48	48	appraisal district in which the land is located that:
49	49	(A) the agreement has been executed; and
50	50	(B) the owner intends to destroy, remove, or
51	51	treat the citrus trees located on the land under the terms of the
52	52	agreement; and
53	53	(2) submit a copy of the agreement to each chief
54	54	appraiser with the notification.
55	55	(e) For the purposes of this subchapter, a change of use of
56	56	the land subject to this section is considered to have occurred on
57	57	the day the period prescribed by Subsection (c) begins if the owner
58	58	has not fully complied with the terms of the agreement described by
59	59	Subsection (b) on the date the agreement ends.
60	60	SECTION 2. The change in law made by this Act applies only
61	61	to land owned by a person who executes an agreement described by
62	62	Section 23.524, Tax Code, as added by this Act, on or after the
63	63	effective date of this Act.
64	64	SECTION 3. This Act takes effect immediately if it receives
65	65	a vote of two-thirds of all the members elected to each house, as
66	66	provided by Section 39, Article III, Texas Constitution. If this
67	67	Act does not receive the vote necessary for immediate effect, this
68	68	Act takes effect September 1, 2017.