Bill Text: TX HB1513 | 2015-2016 | 84th Legislature | Engrossed
Bill Title: Relating to the minimum size of a tract of land used to raise or keep bees in order for the tract to be eligible for appraisal for ad valorem tax purposes as qualified open-space land.
Sponsorship: Partisan Bill (Republican 1)
Status: (Engrossed - Dead) 2015-05-21 - Referred to Finance [HB1513 Detail]
Download: Texas-2015-HB1513-Engrossed.html
| 84R25260 SMH-D | ||
| By: Fletcher | H.B. No. 1513 | |
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| relating to the minimum size of a tract of land used to raise or keep | ||
| bees in order for the tract to be eligible for appraisal for ad | ||
| valorem tax purposes as qualified open-space land. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Section 23.51(2), Tax Code, is amended to read as | ||
| follows: | ||
| (2) "Agricultural use" includes but is not limited to | ||
| the following activities: cultivating the soil, producing crops | ||
| for human food, animal feed, or planting seed or for the production | ||
| of fibers; floriculture, viticulture, and horticulture; raising or | ||
| keeping livestock; raising or keeping exotic animals for the | ||
| production of human food or of fiber, leather, pelts, or other | ||
| tangible products having a commercial value; planting cover crops | ||
| or leaving land idle for the purpose of participating in a | ||
| governmental program, provided the land is not used for residential | ||
| purposes or a purpose inconsistent with agricultural use; and | ||
| planting cover crops or leaving land idle in conjunction with | ||
| normal crop or livestock rotation procedure. The term also | ||
| includes the use of land to produce or harvest logs and posts for | ||
| the use in constructing or repairing fences, pens, barns, or other | ||
| agricultural improvements on adjacent qualified open-space land | ||
| having the same owner and devoted to a different agricultural | ||
| use. The term also includes the use of land for wildlife | ||
| management. The term also includes the use of land to raise or keep | ||
| bees for pollination or for the production of human food or other | ||
| tangible products having a commercial value, provided that the land | ||
| used is not less than 2 [ |
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| SECTION 2. This Act applies only to the appraisal of land | ||
| for ad valorem tax purposes for a tax year that begins on or after | ||
| the effective date of this Act. | ||
| SECTION 3. This Act takes effect January 1, 2016. | ||
