| 4 | 6 | | AN ACT |
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| 5 | 7 | | relating to incentives to encourage landowners to destroy, remove, |
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| 6 | 8 | | or treat citrus trees located in a pest management zone. |
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| 7 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 8 | 10 | | SECTION 1. Subchapter D, Chapter 23, Tax Code, is amended by |
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| 9 | 11 | | adding Section 23.524 to read as follows: |
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| 10 | 12 | | Sec. 23.524. TEMPORARY CESSATION OF AGRICULTURAL USE TO |
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| 11 | 13 | | MANAGE THE SPREAD OF CERTAIN PESTS. (a) In this section, |
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| 12 | 14 | | "commissioner," "corporation," "infested," "pest," and "pest |
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| 13 | 15 | | management zone" have the meanings assigned by Section 80.003, |
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| 14 | 16 | | Agriculture Code. |
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| 15 | 17 | | (b) The eligibility of land for appraisal under this |
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| 16 | 18 | | subchapter does not end because the land ceases to be devoted |
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| 17 | 19 | | principally to agricultural use to the degree of intensity |
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| 18 | 20 | | generally accepted in the area for the period prescribed by |
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| 19 | 21 | | Subsection (c) if: |
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| 20 | 22 | | (1) the land is: |
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| 21 | 23 | | (A) located in a pest management zone; and |
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| 22 | 24 | | (B) appraised under this subchapter primarily on |
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| 23 | 25 | | the basis of the production of citrus in the tax year in which the |
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| 24 | 26 | | agreement described by this subsection is executed; |
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| 25 | 27 | | (2) the owner of the land: |
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| 26 | 28 | | (A) has executed an agreement to destroy, remove, |
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| 27 | 29 | | or treat all the citrus trees located on the land that are or could |
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| 28 | 30 | | become infested with pests with: |
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| 29 | 31 | | (i) the corporation; |
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| 30 | 32 | | (ii) the commissioner; or |
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| 31 | 33 | | (iii) the United States Department of |
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| 32 | 34 | | Agriculture; and |
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| 33 | 35 | | (B) complies with the requirements of Subsection |
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| 34 | 36 | | (d); and |
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| 35 | 37 | | (3) the cessation of use is caused by the destruction, |
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| 36 | 38 | | removal, or treatment of the citrus trees located on the land under |
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| 37 | 39 | | the terms of the agreement described by this subsection. |
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| 38 | 40 | | (c) Subsection (b) applies to land eligible for appraisal |
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| 39 | 41 | | under this subchapter only during the period that begins on the date |
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| 40 | 42 | | the agreement described by that subsection regarding the land is |
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| 41 | 43 | | executed and that ends on the fifth anniversary of that date. |
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| 42 | 44 | | (d) The owner of land to which this section applies must, |
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| 43 | 45 | | not later than the 30th day after the date the owner executes an |
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| 44 | 46 | | agreement described by Subsection (b): |
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| 45 | 47 | | (1) notify in writing the chief appraiser for each |
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| 46 | 48 | | appraisal district in which the land is located that: |
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| 47 | 49 | | (A) the agreement has been executed; and |
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| 48 | 50 | | (B) the owner intends to destroy, remove, or |
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| 49 | 51 | | treat the citrus trees located on the land under the terms of the |
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| 50 | 52 | | agreement; and |
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| 51 | 53 | | (2) submit a copy of the agreement to each chief |
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| 52 | 54 | | appraiser with the notification. |
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| 53 | 55 | | (e) For the purposes of this subchapter, a change of use of |
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| 54 | 56 | | the land subject to this section is considered to have occurred on |
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| 55 | 57 | | the day the period prescribed by Subsection (c) begins if the owner |
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| 56 | 58 | | has not fully complied with the terms of the agreement described by |
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| 57 | 59 | | Subsection (b) on the date the agreement ends. |
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| 58 | 60 | | SECTION 2. The change in law made by this Act applies only |
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| 59 | 61 | | to land owned by a person who executes an agreement described by |
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| 60 | 62 | | Section 23.524, Tax Code, as added by this Act, on or after the |
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| 61 | 63 | | effective date of this Act. |
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| 62 | 64 | | SECTION 3. This Act takes effect immediately if it receives |
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| 63 | 65 | | a vote of two-thirds of all the members elected to each house, as |
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| 64 | 66 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 65 | 67 | | Act does not receive the vote necessary for immediate effect, this |
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| 66 | 68 | | Act takes effect September 1, 2017. |
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