85R6175 SMT-F
By: Creighton S.B. No. 594
A BILL TO BE ENTITLED
AN ACT
relating to the procedure for the approval of rules adopted by the
comptroller relating to the appraisal of qualified open-space land
and qualified timber land for ad valorem tax purposes.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 23.52(d), Tax Code, is amended to read as
follows:
(d) The comptroller by rule shall develop and distribute to
each appraisal office appraisal manuals setting forth this method
of appraising qualified open-space land, and each appraisal office
shall use the appraisal manuals in appraising qualified open-space
land. The comptroller by rule shall develop and the appraisal
office shall enforce procedures to verify that land meets the
conditions contained in Subdivision (1) of Section 23.51 [of this
code]. The rules, before taking effect, must be approved by the
comptroller with the review and counsel of the Department of
Agriculture [a majority vote of a committee comprised of the
following officials or their designees: the governor, the
comptroller, the attorney general, the agriculture commissioner,
and the Commissioner of the General Land Office].
SECTION 2. Section 23.73(b), Tax Code, is amended to read as
follows:
(b) The comptroller by rule shall develop and distribute to
each appraisal office appraisal manuals setting forth this method
of appraising qualified timber land, and each appraisal office
shall use the appraisal manuals in appraising qualified timber
land. The comptroller by rule shall develop and the appraisal
office shall enforce procedures to verify that land meets the
conditions contained in Section 23.72 [of this code]. The rules,
before taking effect, must be approved by the comptroller with the
review and counsel of the Texas A&M Forest Service [majority vote of
a committee comprised of the following officials or their
designees: the governor, the comptroller, the attorney general, the
agriculture commissioner, and the Commissioner of the General Land
Office].
SECTION 3. This Act takes effect January 1, 2018.