S.B. No. 760

relating to the classification of open-space land into categories for purposes of appraising the land for ad valorem tax purposes. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Subdivision (3), Section 23.51, Tax Code, is amended to read as follows: (3) "Category" means the value classification of land considering the agricultural use to which the land is principally devoted. The chief appraiser shall determine the categories into which land in the appraisal district is classified. In classifying land according to categories, the chief appraiser shall distinguish between [Categories of land may include but are not limited to] irrigated cropland, dry cropland, improved pasture, native pasture, orchard, and waste. The chief appraiser may establish additional categories. The chief appraiser shall [and may be] further divide each category [divided] according to soil type, soil capability, irrigation, general topography, geographical factors, and other factors that [which] influence the productive capacity of the category. The chief appraiser shall obtain information from the Texas Agricultural [Agriculture] Extension Service, the Natural Resources [Soil] Conservation Service of the United States Department of Agriculture, and other recognized agricultural sources for the purposes of determining the categories of land [production] existing in the appraisal district. SECTION 2. This Act applies only to the appraisal of open-space land for ad valorem tax purposes for a tax year beginning on or after the effective date of this Act. SECTION 3. This Act takes effect January 1, 2006.
______________________________ ______________________________ President of the Senate Speaker of the House
I hereby certify that S.B. No. 760 passed the Senate on May 5, 2005, by the following vote: Yeas 29, Nays 0. ______________________________ Secretary of the Senate I hereby certify that S.B. No. 760 passed the House on May 25, 2005, by a non-record vote. ______________________________ Chief Clerk of the House Approved: ______________________________ Date ______________________________ Governor