85R14393 LHC-D
By: Estes S.J.R. No. 51
A JOINT RESOLUTION
proposing a constitutional amendment authorizing the legislature
to provide for exceptions to the requirement that open-space land
be devoted to certain purposes for ad valorem taxation based on the
land's productive capacity.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 1-d-1(a), Article VIII, Texas
Constitution, is amended to read as follows:
(a) To promote the preservation of open-space land, the
legislature shall provide by general law for taxation of open-space
land devoted to farm, ranch, or wildlife management purposes on the
basis of its productive capacity and may provide by general law for
taxation of open-space land devoted to timber production on the
basis of its productive capacity. The legislature by general law
may provide eligibility limitations under this section and may
impose sanctions in furtherance of the taxation policy of this
section. The legislature by general law may provide exceptions to
the requirement that open-space land be devoted to a purpose
described by this subsection.
SECTION 2. This proposed constitutional amendment shall be
submitted to the voters at an election to be held November 7, 2017.
The ballot shall be printed to provide for voting for or against the
proposition: "The constitutional amendment authorizing the
legislature to provide for exceptions to the requirement that
open-space land be devoted to certain purposes for ad valorem
taxation based on the land's productive capacity."