Bill Text: TX HB3013 | 2017-2018 | 85th Legislature | Comm Sub
Bill Title: Relating to incentives to encourage landowners to destroy, remove, or treat citrus trees located in a pest management zone.
Spectrum: Slight Partisan Bill (Democrat 2-1)
Status: (Introduced - Dead) 2017-05-04 - Laid on the table subject to call [HB3013 Detail]
Download: Texas-2017-HB3013-Comm_Sub.html
85R8688 TJB-F | ||
By: Martinez, Canales, Guillen | H.B. No. 3013 |
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relating to incentives to encourage landowners to destroy, remove, | ||
or treat citrus trees located in a pest management zone. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Subchapter D, Chapter 23, Tax Code, is amended by | ||
adding Section 23.524 to read as follows: | ||
Sec. 23.524. TEMPORARY CESSATION OF AGRICULTURAL USE TO | ||
MANAGE THE SPREAD OF CERTAIN PESTS. (a) In this section, | ||
"commissioner," "corporation," "infested," "pest," and "pest | ||
management zone" have the meanings assigned by Section 80.003, | ||
Agriculture Code. | ||
(b) The eligibility of land for appraisal under this | ||
subchapter does not end because the land ceases to be devoted | ||
principally to agricultural use to the degree of intensity | ||
generally accepted in the area for the period prescribed by | ||
Subsection (c) if: | ||
(1) the land is: | ||
(A) located in a pest management zone; and | ||
(B) appraised under this subchapter primarily on | ||
the basis of the production of citrus in the tax year in which the | ||
agreement described by this subsection is executed; | ||
(2) the owner of the land: | ||
(A) has executed an agreement to destroy, remove, | ||
or treat all the citrus trees located on the land that are or could | ||
become infested with pests with: | ||
(i) the corporation; | ||
(ii) the commissioner; or | ||
(iii) the United States Department of | ||
Agriculture; and | ||
(B) complies with the requirements of Subsection | ||
(d); and | ||
(3) the cessation of use is caused by the destruction, | ||
removal, or treatment of the citrus trees located on the land under | ||
the terms of the agreement described by this subsection. | ||
(c) Subsection (b) applies to land eligible for appraisal | ||
under this subchapter only during the period that begins on the date | ||
the agreement described by that subsection regarding the land is | ||
executed and that ends on the fifth anniversary of that date. | ||
(d) The owner of land to which this section applies must, | ||
not later than the 30th day after the date the owner executes an | ||
agreement described by Subsection (b): | ||
(1) notify in writing the chief appraiser for each | ||
appraisal district in which the land is located that: | ||
(A) the agreement has been executed; and | ||
(B) the owner intends to destroy, remove, or | ||
treat the citrus trees located on the land under the terms of the | ||
agreement; and | ||
(2) submit a copy of the agreement to each chief | ||
appraiser with the notification. | ||
(e) For the purposes of this subchapter, a change of use of | ||
the land subject to this section is considered to have occurred on | ||
the day the period prescribed by Subsection (c) begins if the owner | ||
has not fully complied with the terms of the agreement described by | ||
Subsection (b) on the date the agreement ends. | ||
SECTION 2. The change in law made by this Act applies only | ||
to land owned by a person who executes an agreement described by | ||
Section 23.524, Tax Code, as added by this Act, on or after the | ||
effective date of this Act. | ||
SECTION 3. This Act takes effect immediately if it receives | ||
a vote of two-thirds of all the members elected to each house, as | ||
provided by Section 39, Article III, Texas Constitution. If this | ||
Act does not receive the vote necessary for immediate effect, this | ||
Act takes effect September 1, 2017. |