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AN ACT
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relating to the appraisal for ad valorem tax purposes of certain |
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land used for wildlife management under a conservation easement. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 23.51, Tax Code, is amended by amending |
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Subdivisions (1) and (7) and adding Subdivision (8) to read as |
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follows: |
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(1) "Qualified open-space land" means land that is |
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currently devoted principally to agricultural use to the degree of |
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intensity generally accepted in the area and that has been devoted |
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principally to agricultural use or to production of timber or |
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forest products for five of the preceding seven years or land that |
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is used principally as an ecological laboratory by a public or |
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private college or university. Qualified open-space land includes |
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all appurtenances to the land. For the purposes of this |
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subdivision, appurtenances to the land means private roads, dams, |
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reservoirs, water wells, canals, ditches, terraces, and other |
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reshapings of the soil, fences, and riparian water rights. |
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Notwithstanding the other provisions of this subdivision, land that |
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is currently devoted principally to wildlife management as defined |
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by Subdivision (7)(B) or (C) to the degree of intensity generally |
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accepted in the area qualifies for appraisal as qualified |
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open-space land under this subchapter regardless of the manner in |
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which the land was used in any preceding year. |
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(7) "Wildlife management" means: |
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(A) actively using land that at the time the |
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wildlife-management use began was appraised as qualified |
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open-space land under this subchapter in at least three of the |
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following ways to propagate a sustaining breeding, migrating, or |
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wintering population of indigenous wild animals for human use, |
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including food, medicine, or recreation: |
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(i) [(A)] habitat control; |
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(ii) [(B)] erosion control; |
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(iii) [(C)] predator control; |
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(iv) [(D)] providing supplemental supplies |
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of water; |
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(v) [(E)] providing supplemental supplies |
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of food; |
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(vi) [(F)] providing shelters; and |
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(vii) [(G)] making of census counts to |
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determine population; |
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(B) actively using land to protect federally |
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listed endangered species under a federal permit if the land is: |
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(i) included in a habitat preserve and is |
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subject to a conservation easement created under Chapter 183, |
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Natural Resources Code; or |
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(ii) part of a conservation development |
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under a federally approved habitat conservation plan that restricts |
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the use of the land to protect federally listed endangered species; |
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or |
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(C) actively using land for a conservation or |
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restoration project to provide compensation for natural resource |
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damages pursuant to the Comprehensive Environmental Response, |
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Compensation, and Liability Act of 1980 (42 U.S.C. Section 9601 et |
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seq.), the Oil Pollution Act of 1990 (33 U.S.C. Section 2701 et |
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seq.), the Federal Water Pollution Control Act (33 U.S.C. Section |
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1251 et seq.), or Chapter 40, Natural Resources Code. |
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(8) "Endangered species," "federal permit," and |
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"habitat preserve" have the meanings assigned by Section 83.011, |
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Parks and Wildlife Code. |
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SECTION 2. Section 23.521(b), Tax Code, is amended to read |
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as follows: |
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(b) The standards adopted under Subsection (a) may require |
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that a tract of land be a specified minimum size to qualify under |
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Section 23.51(7)(A) [23.51(7)] for appraisal under this |
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subchapter, taking into consideration one or more of the following |
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factors: |
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(1) the activities listed in Section 23.51(7)(A) |
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[23.51(7)]; |
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(2) the type of indigenous wild animal population the |
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land is being used to propagate; |
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(3) the region in this state in which the land is |
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located; and |
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(4) any other factor the Parks and Wildlife Department |
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determines is relevant. |
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SECTION 3. Section 23.225, Tax Code, is repealed. |
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SECTION 4. This Act applies only to the appraisal of land |
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for ad valorem tax purposes for a tax year that begins on or after |
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the effective date of this Act. |
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SECTION 5. This Act takes effect January 1, 2008. |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I certify that H.B. No. 604 was passed by the House on April |
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5, 2007, by the following vote: Yeas 137, Nays 0, 2 present, not |
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voting; and that the House concurred in Senate amendments to H.B. |
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No. 604 on May 21, 2007, by the following vote: Yeas 143, Nays 0, 2 |
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present, not voting. |
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______________________________ |
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Chief Clerk of the House |
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I certify that H.B. No. 604 was passed by the Senate, with |
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amendments, on May 17, 2007, by the following vote: Yeas 31, Nays |
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0. |
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______________________________ |
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Secretary of the Senate |
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APPROVED: __________________ |
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Date |
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__________________ |
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Governor |