| 6 | 4 | | AN ACT |
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| 7 | 5 | | relating to the procedure for the approval of rules adopted by the |
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| 8 | 6 | | comptroller relating to the appraisal of qualified open-space land |
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| 9 | 7 | | and qualified timber land for ad valorem tax purposes. |
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| 10 | 8 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 11 | 9 | | SECTION 1. Section 23.52(d), Tax Code, is amended to read as |
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| 12 | 10 | | follows: |
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| 13 | 11 | | (d) The comptroller by rule shall develop and distribute to |
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| 14 | 12 | | each appraisal office appraisal manuals setting forth this method |
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| 15 | 13 | | of appraising qualified open-space land, and each appraisal office |
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| 16 | 14 | | shall use the appraisal manuals in appraising qualified open-space |
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| 17 | 15 | | land. The comptroller by rule shall develop and the appraisal |
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| 18 | 16 | | office shall enforce procedures to verify that land meets the |
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| 19 | 17 | | conditions contained in Subdivision (1) of Section 23.51 [of this |
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| 20 | 18 | | code]. The rules, before taking effect, must be approved by the |
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| 21 | 19 | | comptroller with the review and counsel of the Department of |
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| 22 | 20 | | Agriculture [a majority vote of a committee comprised of the |
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| 23 | 21 | | following officials or their designees: the governor, the |
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| 24 | 22 | | comptroller, the attorney general, the agriculture commissioner, |
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| 25 | 23 | | and the Commissioner of the General Land Office]. |
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| 26 | 24 | | SECTION 2. Section 23.73(b), Tax Code, is amended to read as |
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| 27 | 25 | | follows: |
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| 28 | 26 | | (b) The comptroller by rule shall develop and distribute to |
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| 29 | 27 | | each appraisal office appraisal manuals setting forth this method |
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| 30 | 28 | | of appraising qualified timber land, and each appraisal office |
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| 31 | 29 | | shall use the appraisal manuals in appraising qualified timber |
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| 32 | 30 | | land. The comptroller by rule shall develop and the appraisal |
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| 33 | 31 | | office shall enforce procedures to verify that land meets the |
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| 34 | 32 | | conditions contained in Section 23.72 [of this code]. The rules, |
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| 35 | 33 | | before taking effect, must be approved by the comptroller with the |
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| 36 | 34 | | review and counsel of the Texas A&M Forest Service [majority vote of |
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| 37 | 35 | | a committee comprised of the following officials or their |
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| 38 | 36 | | designees: the governor, the comptroller, the attorney general, the |
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| 39 | 37 | | agriculture commissioner, and the Commissioner of the General Land |
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| 40 | 38 | | Office]. |
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| 41 | 39 | | SECTION 3. This Act takes effect January 1, 2018. |
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| 40 | + | ______________________________ ______________________________ |
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| 41 | + | President of the Senate Speaker of the House |
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| 42 | + | I hereby certify that S.B. No. 594 passed the Senate on March |
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| 43 | + | 27, 2017, by the following vote: Yeas 31, Nays 0. |
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| 44 | + | ______________________________ |
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| 45 | + | Secretary of the Senate |
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| 46 | + | I hereby certify that S.B. No. 594 passed the House on May 4, |
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| 47 | + | 2017, by the following vote: Yeas 143, Nays 0, two present not |
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| 48 | + | voting. |
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| 49 | + | ______________________________ |
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| 50 | + | Chief Clerk of the House |
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| 51 | + | Approved: |
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| 52 | + | ______________________________ |
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| 53 | + | Date |
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| 54 | + | ______________________________ |
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| 55 | + | Governor |
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