| 4 | 6 | | AN ACT |
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| 5 | 7 | | relating to the farm and ranch survey conducted by the comptroller |
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| 6 | 8 | | for purposes of estimating the productivity value of qualified |
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| 7 | 9 | | open-space land as part of the study of school district taxable |
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| 8 | 10 | | values. |
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| 9 | 11 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 12 | | SECTION 1. Subchapter M, Chapter 403, Government Code, is |
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| 11 | 13 | | amended by adding Section 403.3022 to read as follows: |
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| 12 | 14 | | Sec. 403.3022. FARM AND RANCH SURVEY. (a) The comptroller |
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| 13 | 15 | | shall conduct an annual farm and ranch survey for purposes of |
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| 14 | 16 | | estimating the productivity value of qualified open-space land as |
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| 15 | 17 | | part of a study under Section 403.302. |
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| 16 | 18 | | (b) The comptroller shall prepare and issue an |
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| 17 | 19 | | instructional guide that provides information to assist |
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| 18 | 20 | | individuals in completing the farm and ranch survey. The |
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| 19 | 21 | | instructional guide must include: |
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| 20 | 22 | | (1) definitions of words related to property appraisal |
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| 21 | 23 | | in the survey; |
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| 22 | 24 | | (2) instructions and examples regarding how to answer |
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| 23 | 25 | | the questions in the survey; |
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| 24 | 26 | | (3) answers to frequently asked questions; and |
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| 25 | 27 | | (4) any other information the comptroller determines |
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| 26 | 28 | | is necessary to assist individuals in completing the survey. |
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| 27 | 29 | | (c) At least once each year, the comptroller shall conduct |
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| 28 | 30 | | an online or in-person informational session that is open to the |
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| 29 | 31 | | public regarding how to complete the farm and ranch survey. The |
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| 30 | 32 | | comptroller shall post a recording of the informational session on |
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| 31 | 33 | | the comptroller's Internet website. |
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| 32 | 34 | | (d) At least once each year, the comptroller shall solicit |
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| 33 | 35 | | comments from the public and the property tax administration |
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| 34 | 36 | | advisory board for the purposes of: |
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| 35 | 37 | | (1) determining the ease and understandability of the |
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| 36 | 38 | | farm and ranch survey; and |
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| 37 | 39 | | (2) ensuring that the questions in the survey are |
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| 38 | 40 | | designed to generate reliable answers. |
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| 39 | 41 | | (e) The chief appraiser of each appraisal district shall |
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| 40 | 42 | | distribute the farm and ranch survey instructional guide to the |
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| 41 | 43 | | members of the agricultural advisory board for the appraisal |
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| 42 | 44 | | district appointed under Section 6.12, Tax Code, and shall provide |
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| 43 | 45 | | information to the board regarding how to access the informational |
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| 44 | 46 | | session provided under Subsection (c) of this section. The chief |
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| 45 | 47 | | appraiser may distribute the instructional guide electronically |
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| 46 | 48 | | under this subsection. |
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| 47 | 49 | | (f) The comptroller shall distribute the farm and ranch |
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| 48 | 50 | | survey instructional guide to individuals who receive the farm and |
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| 49 | 51 | | ranch survey from the comptroller and shall provide information to |
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| 50 | 52 | | those individuals regarding how to access the informational session |
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| 51 | 53 | | provided under Subsection (c). The comptroller may distribute the |
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| 52 | 54 | | instructional guide electronically under this subsection. |
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| 53 | 55 | | (g) The definitions of words related to property appraisal |
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| 54 | 56 | | included in the instructional guide are for informational purposes |
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| 55 | 57 | | only and do not apply to this code or the Tax Code. |
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| 56 | 58 | | SECTION 2. Not later than January 1, 2022, the comptroller |
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| 57 | 59 | | shall prepare and issue the instructional guide required by Section |
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| 58 | 60 | | 403.3022, Government Code, as added by this Act. |
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| 59 | 61 | | SECTION 3. This Act takes effect September 1, 2021. |
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| 60 | | - | ______________________________ ______________________________ |
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| 61 | | - | President of the Senate Speaker of the House |
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| 62 | | - | I hereby certify that S.B. No. 1245 passed the Senate on |
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| 63 | | - | April 20, 2021, by the following vote: Yeas 31, Nays 0. |
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| 64 | | - | ______________________________ |
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| 65 | | - | Secretary of the Senate |
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| 66 | | - | I hereby certify that S.B. No. 1245 passed the House on |
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| 67 | | - | May 20, 2021, by the following vote: Yeas 141, Nays 2, one |
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| 68 | | - | present not voting. |
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| 69 | | - | ______________________________ |
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| 70 | | - | Chief Clerk of the House |
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| 71 | | - | Approved: |
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| 72 | | - | ______________________________ |
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| 73 | | - | Date |
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| 74 | | - | ______________________________ |
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| 75 | | - | Governor |
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