4 | 12 | | AN ACT |
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5 | 13 | | relating to the eligibility of land to continue to be appraised for |
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6 | 14 | | ad valorem tax purposes as qualified open-space land if the land is |
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7 | 15 | | temporarily used for sand mining operations; authorizing a fee. |
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8 | 16 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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9 | 17 | | SECTION 1. Subchapter D, Chapter 23, Tax Code, is amended by |
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10 | 18 | | adding Section 23.527 to read as follows: |
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11 | 19 | | Sec. 23.527. TEMPORARY CESSATION OF AGRICULTURAL USE FOR |
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12 | 20 | | SAND MINING OPERATION. (a) In this section: |
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13 | 21 | | (1) "Commission" means the Texas Commission on |
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14 | 22 | | Environmental Quality. |
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15 | 23 | | (2) "Executive director" means the executive director |
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16 | 24 | | of the commission. |
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17 | 25 | | (3) "Marketable material" means sand mined and |
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18 | 26 | | processed for sale. |
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19 | 27 | | (4) "Sand mining operation" means an aggregate |
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20 | 28 | | production operation registered under Chapter 28A, Water Code, at |
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21 | 29 | | which sand is removed or extracted. |
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22 | 30 | | (5) "Unmarketable material" means material excavated |
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23 | 31 | | or mined other than marketable material and includes surface soil, |
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24 | 32 | | unmarketable sand, and overburden and interburden encountered |
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25 | 33 | | during mining and processing operations. |
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26 | 34 | | (b) This section applies only to a sand mining operation |
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27 | 35 | | that overlies the Carrizo-Wilcox Aquifer and is located within: |
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28 | 36 | | (1) 30 miles of the boundary of a municipality with a |
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29 | 37 | | population of more than 500,000; or |
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30 | 38 | | (2) one mile of a building in use as a single-family or |
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31 | 39 | | multifamily residence. |
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32 | 40 | | (c) The measurement of distance for purposes of Subsection |
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33 | 41 | | (b) shall be taken from the point on the sand mining operation that |
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34 | 42 | | is nearest to the municipal boundary or residence toward the point |
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35 | 43 | | on the municipal boundary or residence that is nearest to the sand |
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36 | 44 | | mining operation. |
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37 | 45 | | (d) The eligibility of land for appraisal under this |
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38 | 46 | | subchapter does not end because the land ceases to be devoted |
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39 | 47 | | principally to agricultural use to the degree of intensity |
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40 | 48 | | generally accepted in the area if: |
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41 | 49 | | (1) the owner of the land intends that the use of the |
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42 | 50 | | land in that manner and to that degree of intensity be resumed; |
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43 | 51 | | (2) the land is used for a sand mining operation; and |
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44 | 52 | | (3) the land is reclaimed according to the standard |
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45 | 53 | | best practices adopted under this section not later than the first |
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46 | 54 | | anniversary of the date sand mining operations began on the land. |
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47 | 55 | | (e) The owner of land to which this section applies must |
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48 | 56 | | notify the appraisal office in writing not later than the 30th day |
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49 | 57 | | after the date sand mining operations begin on the land that the |
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50 | 58 | | owner intends to ensure that the requirements of Subsection (d) are |
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51 | 59 | | met. |
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52 | 60 | | (f) The commission by rule shall adopt standard best |
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53 | 61 | | practices for reclamation of land used for a sand mining operation |
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54 | 62 | | to be used for the purposes of this section. The standards must: |
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55 | 63 | | (1) provide for the protection of surface water, |
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56 | 64 | | groundwater, agricultural land, wildlife habitat, and wetlands; |
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57 | 65 | | (2) require reclamation to: |
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58 | 66 | | (A) occur concurrently with sand mining |
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59 | 67 | | operations by managing the movement of marketable and unmarketable |
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60 | 68 | | material encountered during the operations; and |
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61 | 69 | | (B) incorporate best practices adopted by the |
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62 | 70 | | Natural Resources Conservation Service of the United States |
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63 | 71 | | Department of Agriculture; |
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64 | 72 | | (3) include post-mining reclamation grade standards; |
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65 | 73 | | (4) establish slope stabilization requirements, |
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66 | 74 | | including by grading perpendicular to the gradient; |
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67 | 75 | | (5) require unmarketable material from the land to be |
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68 | 76 | | stockpiled on the land and used as backfill for site restoration; |
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69 | 77 | | (6) prohibit the inclusion of material not excavated |
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70 | 78 | | from the land in the backfill used for site restoration; |
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71 | 79 | | (7) prohibit the stockpiling of unmarketable material |
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72 | 80 | | at a horizontal to vertical slope greater than a 3 to 1 ratio; |
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73 | 81 | | (8) require surface soil removed during sand mining |
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74 | 82 | | operations to be used as the uppermost layer of the final |
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75 | 83 | | reclamation grade; |
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76 | 84 | | (9) require a reclaimed area to be left for successive |
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77 | 85 | | vegetation growth after final reclamation grade standard best |
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78 | 86 | | practices have been satisfied; and |
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79 | 87 | | (10) encourage the construction of ponds to catch |
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80 | 88 | | runoff in locations that are outside critical runoff zones for |
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81 | 89 | | rivers. |
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82 | 90 | | (g) The commission shall establish a process to allow an |
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83 | 91 | | owner of land who submits a notice under Subsection (e) to obtain |
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84 | 92 | | from the executive director a letter determining whether the land |
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85 | 93 | | that is the subject of the notice was reclaimed according to the |
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86 | 94 | | standard best practices adopted under this section in the time |
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87 | 95 | | frame required under Subsection (d). The owner must apply to the |
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88 | 96 | | executive director for the determination not later than the 90th |
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89 | 97 | | day after the first anniversary of the date sand mining operations |
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90 | 98 | | began on the land. |
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91 | 99 | | (h) The executive director shall: |
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92 | 100 | | (1) send notice by regular mail or by electronic means |
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93 | 101 | | to the chief appraiser of the appraisal district for the county in |
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94 | 102 | | which the land is located that the owner has applied for a |
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95 | 103 | | determination letter for the land; |
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96 | 104 | | (2) issue a letter to the owner stating the executive |
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97 | 105 | | director's determination of whether the land has been reclaimed |
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98 | 106 | | according to the standard best practices adopted under this section |
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99 | 107 | | in the time frame required under Subsection (d); and |
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100 | 108 | | (3) send a copy of the determination letter by regular |
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101 | 109 | | mail or by electronic means to the chief appraiser of the appraisal |
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102 | 110 | | district for the county in which the land is located. |
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103 | 111 | | (i) Not later than the 20th day after the date of receipt of |
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104 | 112 | | the letter issued by the executive director, the owner seeking the |
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105 | 113 | | determination or the chief appraiser may appeal the executive |
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106 | 114 | | director's determination to the commission. The commission shall |
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107 | 115 | | consider the appeal at the next regularly scheduled meeting of the |
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108 | 116 | | commission for which adequate notice may be given. The owner |
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109 | 117 | | seeking the determination and the chief appraiser may testify at |
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110 | 118 | | the meeting. The commission may remand the matter to the executive |
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111 | 119 | | director for a new determination or deny the appeal and affirm the |
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112 | 120 | | executive director's determination. On issuance of a new |
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113 | 121 | | determination, the executive director shall issue a letter to the |
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114 | 122 | | owner seeking the determination and provide a copy to the chief |
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115 | 123 | | appraiser as provided by Subsection (h). A new determination of the |
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116 | 124 | | executive director may be appealed to the commission in the manner |
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117 | 125 | | provided by this subsection. A proceeding under this subsection is |
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118 | 126 | | not a contested case for purposes of Chapter 2001, Government Code. |
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119 | 127 | | (j) The executive director shall issue a determination |
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120 | 128 | | letter required by Subsection (h) to the owner seeking the |
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121 | 129 | | determination, and the commission shall take final action on the |
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122 | 130 | | initial appeal under Subsection (i) if an appeal is made, not later |
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123 | 131 | | than the first anniversary of the date the executive director |
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124 | 132 | | receives the request from the owner for the determination. |
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125 | 133 | | (k) The commission may charge an owner seeking a |
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126 | 134 | | determination letter under this section a fee not to exceed its |
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127 | 135 | | administrative costs for making the determination and issuing the |
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128 | 136 | | letter required by this section. |
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129 | 137 | | (l) The chief appraiser shall accept a final determination |
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130 | 138 | | by the executive director as conclusive evidence that land was |
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131 | 139 | | reclaimed according to the standard best practices adopted under |
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132 | 140 | | this section in the time frame required under Subsection (d). |
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133 | 141 | | SECTION 2. (a) This section applies only to land on which a |
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134 | 142 | | sand mining operation began before the effective date of this Act. |
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135 | 143 | | (b) Notwithstanding Section 23.527(e), Tax Code, as added |
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136 | 144 | | by this Act, the eligibility of the land for appraisal under |
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137 | 145 | | Subchapter D, Chapter 23, Tax Code, does not end because the land |
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138 | 146 | | ceases to be devoted principally to agricultural use to the degree |
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139 | 147 | | of intensity generally accepted in the area if: |
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140 | 148 | | (1) the owner of the land provides the notice required |
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141 | 149 | | by Section 23.527(e), Tax Code, as added by this Act, not later than |
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142 | 150 | | the 90th day after the effective date of this Act; and |
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143 | 151 | | (2) the chief appraiser of the appraisal district in |
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144 | 152 | | which the land is located has not, as of the effective date of this |
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145 | 153 | | Act, made a determination under Section 23.55, Tax Code, that a |
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146 | 154 | | change in use of the land has occurred. |
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147 | 155 | | SECTION 3. This Act takes effect immediately if it receives |
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148 | 156 | | a vote of two-thirds of all the members elected to each house, as |
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149 | 157 | | provided by Section 39, Article III, Texas Constitution. If this |
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150 | 158 | | Act does not receive the vote necessary for immediate effect, this |
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151 | 159 | | Act takes effect September 1, 2021. |
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