S.B. No. 594
 
 
 
 
AN ACT
  relating to the procedure for the approval of rules adopted by the
  comptroller relating to the appraisal of qualified open-space land
  and qualified timber land for ad valorem tax purposes.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 23.52(d), Tax Code, is amended to read as
  follows:
         (d)  The comptroller by rule shall develop and distribute to
  each appraisal office appraisal manuals setting forth this method
  of appraising qualified open-space land, and each appraisal office
  shall use the appraisal manuals in appraising qualified open-space
  land. The comptroller by rule shall develop and the appraisal
  office shall enforce procedures to verify that land meets the
  conditions contained in Subdivision (1) of Section 23.51 [of this
  code]. The rules, before taking effect, must be approved by the
  comptroller with the review and counsel of the Department of
  Agriculture [a majority vote of a committee comprised of the
  following officials or their designees: the governor, the
  comptroller, the attorney general, the agriculture commissioner,
  and the Commissioner of the General Land Office].
         SECTION 2.  Section 23.73(b), Tax Code, is amended to read as
  follows:
         (b)  The comptroller by rule shall develop and distribute to
  each appraisal office appraisal manuals setting forth this method
  of appraising qualified timber land, and each appraisal office
  shall use the appraisal manuals in appraising qualified timber
  land. The comptroller by rule shall develop and the appraisal
  office shall enforce procedures to verify that land meets the
  conditions contained in Section 23.72 [of this code]. The rules,
  before taking effect, must be approved by the comptroller with the
  review and counsel of the Texas A&M Forest Service [majority vote of
  a committee comprised of the following officials or their
  designees: the governor, the comptroller, the attorney general, the
  agriculture commissioner, and the Commissioner of the General Land
  Office].
         SECTION 3.  This Act takes effect January 1, 2018.
 
 
 
 
 
  ______________________________ ______________________________
     President of the Senate Speaker of the House     
 
         I hereby certify that S.B. No. 594 passed the Senate on March
  27, 2017, by the following vote:  Yeas 31, Nays 0.
 
 
  ______________________________
  Secretary of the Senate    
 
         I hereby certify that S.B. No. 594 passed the House on May 4,
  2017, by the following vote:  Yeas 143, Nays 0, two present not
  voting.
 
 
  ______________________________
  Chief Clerk of the House   
 
 
 
  Approved:
 
  ______________________________ 
              Date
 
 
  ______________________________ 
            Governor