| 1 | 1 | | 85R12473 LHC-F |
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| 2 | 2 | | By: Ashby H.B. No. 3975 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to qualification of land for appraisal for ad valorem tax |
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| 8 | 8 | | purposes as timber land. |
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| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 10 | | SECTION 1. Section 23.72, Tax Code, is amended to read as |
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| 11 | 11 | | follows: |
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| 12 | 12 | | Sec. 23.72. QUALIFICATION FOR PRODUCTIVITY APPRAISAL. (a) |
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| 13 | 13 | | In this section, "land" includes roads, rights-of-way, buffer |
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| 14 | 14 | | areas, fire breaks, property taken through the exercise of eminent |
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| 15 | 15 | | domain, and other real property associated with the production of |
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| 16 | 16 | | timber or forest products. |
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| 17 | 17 | | (b) Land qualifies for appraisal as provided by this |
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| 18 | 18 | | subchapter if it is currently and actively devoted principally to |
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| 19 | 19 | | production of timber or forest products to the degree of intensity |
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| 20 | 20 | | generally accepted in the area with intent to produce income and has |
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| 21 | 21 | | been devoted principally to production of timber or forest products |
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| 22 | 22 | | or to agricultural use that would qualify the land for appraisal |
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| 23 | 23 | | under Subchapter C or D [of this chapter] for five of the preceding |
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| 24 | 24 | | seven years. |
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| 25 | 25 | | SECTION 2. Section 23.72, Tax Code, as amended by this Act, |
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| 26 | 26 | | applies only to the appraisal of land for ad valorem tax purposes |
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| 27 | 27 | | for a tax year that begins on or after January 1, 2018. |
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| 28 | 28 | | SECTION 3. This Act takes effect immediately if it receives |
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| 29 | 29 | | a vote of two-thirds of all the members elected to each house, as |
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| 30 | 30 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 31 | 31 | | Act does not receive the vote necessary for immediate effect, this |
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| 32 | 32 | | Act takes effect September 1, 2017. |
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