Texas 2019 - 86th Regular

Texas House Bill HB2942 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1	1		86R19960 JXC-D
2		-	By: Guillen, Pacheco H.B. No. 2942
	2	+	By: Guillen H.B. No. 2942
	3	+	Substitute the following for H.B. No. 2942:
	4	+	By: Paddie C.S.H.B. No. 2942
3	5
4	6
5	7		A BILL TO BE ENTITLED
6	8		AN ACT
7	9		relating to the eligibility of land to continue to be appraised for
8	10		ad valorem tax purposes as qualified open-space land if the land is
9	11		temporarily used for sand mining operations; authorizing a fee.
10	12		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
11	13		SECTION 1. Subchapter D, Chapter 23, Tax Code, is amended by
12	14		adding Section 23.526 to read as follows:
13	15		Sec. 23.526. TEMPORARY CESSATION OF AGRICULTURAL USE FOR
14	16		SAND MINING OPERATION. (a) In this section:
15	17		(1) "Commission" means the Texas Commission on
16	18		Environmental Quality.
17	19		(2) "Executive director" means the executive director
18	20		of the commission.
19	21		(3) "Marketable material" means sand mined and
20	22		processed for sale.
21	23		(4) "Sand mining operation" means an aggregate
22	24		production operation registered under Chapter 28A, Water Code, at
23	25		which sand is removed or extracted.
24	26		(5) "Unmarketable material" means material excavated
25	27		or mined other than marketable material and includes surface soil,
26	28		unmarketable sand, and overburden and interburden encountered
27	29		during mining and processing operations.
28	30		(b) This section applies only to a sand mining operation
29	31		that overlies the Carrizo Aquifer and is located within:
30	32		(1) 30 miles of the boundary of a municipality with a
31	33		population of more than 500,000; or
32	34		(2) one mile of a building in use as a single-family or
33	35		multifamily residence.
34	36		(c) The measurement of distance for purposes of Subsection
35	37		(b) shall be taken from the point on the sand mining operation that
36	38		is nearest to the municipal boundary or residence toward the point
37	39		on the municipal boundary or residence that is nearest to the sand
38	40		mining operation.
39	41		(d) The eligibility of land for appraisal under this
40	42		subchapter does not end because the land ceases to be devoted
41	43		principally to agricultural use to the degree of intensity
42	44		generally accepted in the area if:
43	45		(1) the owner of the land intends that the use of the
44	46		land in that manner and to that degree of intensity be resumed;
45	47		(2) the land is used for a sand mining operation; and
46	48		(3) the land is reclaimed according to the standard
47	49		best practices adopted under this section not later than the first
48	50		anniversary of the date sand mining operations began on the land.
49	51		(e) The owner of land to which this section applies must
50	52		notify the appraisal office in writing not later than the 30th day
51	53		after the date sand mining operations begin on the land that the
52	54		owner intends to ensure that the requirements of Subsection (d) are
53	55		met.
54	56		(f) The commission by rule shall adopt standard best
55	57		practices for reclamation of land used for a sand mining operation
56	58		to be used for the purposes of this section. The standards must:
57	59		(1) provide for the protection of surface water,
58	60		groundwater, agricultural land, wildlife habitat, and wetlands;
59	61		(2) require reclamation to:
60	62		(A) occur concurrently with sand mining
61	63		operations by managing the movement of marketable and unmarketable
62	64		material encountered during the operations; and
63	65		(B) incorporate best practices adopted by the
64	66		Natural Resources Conservation Service of the United States
65	67		Department of Agriculture;
66	68		(3) include post-mining reclamation grade standards;
67	69		(4) establish slope stabilization requirements,
68	70		including by grading perpendicular to the gradient;
69	71		(5) require unmarketable material from the land to be
70	72		stockpiled on the land and used as backfill for site restoration;
71	73		(6) prohibit the inclusion of material not excavated
72	74		from the land in the backfill used for site restoration;
73	75		(7) prohibit the stockpiling of unmarketable material
74	76		at a horizontal to vertical slope greater than a 3 to 1 ratio;
75	77		(8) require surface soil removed during sand mining
76	78		operations to be used as the uppermost layer of the final
77	79		reclamation grade;
78	80		(9) require a reclaimed area to be left for successive
79	81		vegetation growth after final reclamation grade standard best
80	82		practices have been satisfied; and
81	83		(10) encourage the construction of ponds to catch
82	84		runoff in locations that are outside critical runoff zones for
83	85		rivers.
84	86		(g) The commission shall establish a process to allow an
85	87		owner of land who submits a notice under Subsection (e) to obtain
86	88		from the executive director a letter determining whether the land
87	89		that is the subject of the notice was reclaimed according to the
88	90		standard best practices adopted under this section in the time
89	91		frame required under Subsection (d). The owner must apply to the
90	92		executive director for the determination not later than the 90th
91	93		day after the first anniversary of the date sand mining operations
92	94		began on the land.
93	95		(h) The executive director shall:
94	96		(1) send notice by regular mail or by electronic means
95	97		to the chief appraiser of the appraisal district for the county in
96	98		which the land is located that the owner has applied for a
97	99		determination letter for the land;
98	100		(2) issue a letter to the owner stating the executive
99	101		director's determination of whether the land has been reclaimed
100	102		according to the standard best practices adopted under this section
101	103		in the time frame required under Subsection (d); and
102	104		(3) send a copy of the determination letter by regular
103	105		mail or by electronic means to the chief appraiser of the appraisal
104	106		district for the county in which the land is located.
105	107		(i) Not later than the 20th day after the date of receipt of
106	108		the letter issued by the executive director, the owner seeking the
107	109		determination or the chief appraiser may appeal the executive
108	110		director's determination to the commission. The commission shall
109	111		consider the appeal at the next regularly scheduled meeting of the
110	112		commission for which adequate notice may be given. The owner
111	113		seeking the determination and the chief appraiser may testify at
112	114		the meeting. The commission may remand the matter to the executive
113	115		director for a new determination or deny the appeal and affirm the
114	116		executive director's determination. On issuance of a new
115	117		determination, the executive director shall issue a letter to the
116	118		owner seeking the determination and provide a copy to the chief
117	119		appraiser as provided by Subsection (h). A new determination of the
118	120		executive director may be appealed to the commission in the manner
119	121		provided by this subsection. A proceeding under this subsection is
120	122		not a contested case for purposes of Chapter 2001, Government Code.
121	123		(j) The executive director shall issue a determination
122	124		letter required by Subsection (h) to the owner seeking the
123	125		determination, and the commission shall take final action on the
124	126		initial appeal under Subsection (i) if an appeal is made, not later
125	127		than the first anniversary of the date the executive director
126	128		receives the request from the owner for the determination.
127	129		(k) The commission may charge an owner seeking a
128	130		determination letter under this section a fee not to exceed its
129	131		administrative costs for making the determination and issuing the
130	132		letter required by this section.
131	133		(l) The chief appraiser shall accept a final determination
132	134		by the executive director as conclusive evidence that land was
133	135		reclaimed according to the standard best practices adopted under
134	136		this section in the time frame required under Subsection (d).
135	137		SECTION 2. (a) This section applies only to land on which a
136	138		sand mining operation began before the effective date of this Act.
137	139		(b) Notwithstanding Section 23.526(e), Tax Code, as added
138	140		by this Act, the eligibility of the land for appraisal under
139	141		Subchapter D, Chapter 23, Tax Code, does not end because the land
140	142		ceases to be devoted principally to agricultural use to the degree
141	143		of intensity generally accepted in the area if:
142	144		(1) the owner of the land provides the notice required
143	145		by Section 23.526(e), Tax Code, as added by this Act, not later than
144	146		the 90th day after the effective date of this Act; and
145	147		(2) the chief appraiser of the appraisal district in
146	148		which the land is located has not, as of the effective date of this
147	149		Act, made a determination under Section 23.55, Tax Code, that a
148	150		change in use of the land has occurred.
149	151		SECTION 3. This Act takes effect immediately if it receives
150	152		a vote of two-thirds of all the members elected to each house, as
151	153		provided by Section 39, Article III, Texas Constitution. If this
152	154		Act does not receive the vote necessary for immediate effect, this
153	155		Act takes effect September 1, 2019.