| 1 | 1 | | 87R13747 SMT-D |
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| 2 | 2 | | By: Spiller H.B. No. 4152 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to the qualification of certain land that is adjacent to |
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| 8 | 8 | | other qualified open-space land for appraisal for ad valorem tax |
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| 9 | 9 | | purposes as qualified open-space land. |
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| 10 | 10 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 11 | 11 | | SECTION 1. Section 23.51(1), Tax Code, is amended to read as |
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| 12 | 12 | | follows: |
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| 13 | 13 | | (1) "Qualified open-space land" means land that is |
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| 14 | 14 | | currently devoted principally to agricultural use to the degree of |
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| 15 | 15 | | intensity generally accepted in the area and that has been devoted |
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| 16 | 16 | | principally to agricultural use or to production of timber or |
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| 17 | 17 | | forest products for five of the preceding seven years or land that |
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| 18 | 18 | | is used principally as an ecological laboratory by a public or |
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| 19 | 19 | | private college or university and that has been used principally in |
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| 20 | 20 | | that manner by a college or university for five of the preceding |
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| 21 | 21 | | seven years. Qualified open-space land includes all appurtenances |
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| 22 | 22 | | to the land. For the purposes of this subdivision, appurtenances to |
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| 23 | 23 | | the land means private roads, dams, reservoirs, water wells, |
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| 24 | 24 | | canals, ditches, terraces, and other reshapings of the soil, |
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| 25 | 25 | | fences, and riparian water rights. Notwithstanding the other |
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| 26 | 26 | | provisions of this subdivision, land that is currently devoted |
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| 27 | 27 | | principally to wildlife management as defined by Subdivision (7)(B) |
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| 28 | 28 | | or (C) to the degree of intensity generally accepted in the area |
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| 29 | 29 | | qualifies for appraisal as qualified open-space land under this |
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| 30 | 30 | | subchapter regardless of the manner in which the land was used in |
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| 31 | 31 | | any preceding year. In addition, notwithstanding the other |
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| 32 | 32 | | provisions of this subdivision, land qualifies for appraisal as |
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| 33 | 33 | | qualified open-space land under this subchapter if the land: |
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| 34 | 34 | | (A) is currently devoted principally to |
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| 35 | 35 | | agricultural use to the degree of intensity generally accepted in |
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| 36 | 36 | | the area; and |
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| 37 | 37 | | (B) was acquired by, and is currently owned by, a |
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| 38 | 38 | | person who owns other land that is: |
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| 39 | 39 | | (i) appraised as qualified open-space land |
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| 40 | 40 | | under this subchapter; |
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| 41 | 41 | | (ii) equal to or larger in area than the |
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| 42 | 42 | | land acquired; and |
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| 43 | 43 | | (iii) adjacent to the land acquired. |
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| 44 | 44 | | SECTION 2. This Act applies only to the appraisal of land |
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| 45 | 45 | | for an ad valorem tax year beginning on or after the effective date |
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| 46 | 46 | | of this Act. |
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| 47 | 47 | | SECTION 3. This Act takes effect January 1, 2022. |
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