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A BILL TO BE ENTITLED
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AN ACT
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relating to incentives to encourage landowners to destroy, remove, |
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or treat citrus trees located in a pest management zone. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter D, Chapter 23, Tax Code, is amended by |
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adding Section 23.524 to read as follows: |
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Sec. 23.524. TEMPORARY CESSATION OF AGRICULTURAL USE TO |
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MANAGE THE SPREAD OF CERTAIN PESTS. (a) In this section, |
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"commissioner," "corporation," "infested," "pest," and "pest |
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management zone" have the meanings assigned by Section 80.003, |
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Agriculture Code. |
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(b) The eligibility of land for appraisal under this |
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subchapter does not end because the land ceases to be devoted |
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principally to agricultural use to the degree of intensity |
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generally accepted in the area for the period prescribed by |
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Subsection (c) if: |
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(1) the land is: |
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(A) located in a pest management zone; and |
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(B) appraised under this subchapter primarily on |
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the basis of the production of citrus in the tax year in which the |
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agreement described by this subsection is executed; |
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(2) the owner of the land: |
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(A) has executed an agreement to destroy, remove, |
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or treat all the citrus trees located on the land that are or could |
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become infested with pests with: |
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(i) the corporation; |
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(ii) the commissioner; or |
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(iii) the United States Department of |
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Agriculture; and |
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(B) complies with the requirements of Subsection |
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(d); and |
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(3) the cessation of use is caused by the destruction, |
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removal, or treatment of the citrus trees located on the land under |
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the terms of the agreement described by this subsection. |
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(c) Subsection (b) applies to land eligible for appraisal |
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under this subchapter only during the period that begins on the date |
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the agreement described by that subsection regarding the land is |
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executed and that ends on the fifth anniversary of that date. |
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(d) The owner of land to which this section applies must, |
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not later than the 30th day after the date the owner executes an |
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agreement described by Subsection (b): |
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(1) notify in writing the chief appraiser for each |
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appraisal district in which the land is located that: |
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(A) the agreement has been executed; and |
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(B) the owner intends to destroy, remove, or |
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treat the citrus trees located on the land under the terms of the |
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agreement; and |
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(2) submit a copy of the agreement to each chief |
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appraiser with the notification. |
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(e) For the purposes of this subchapter, a change of use of |
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the land subject to this section is considered to have occurred on |
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the day the period prescribed by Subsection (c) begins if the owner |
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has not fully complied with the terms of the agreement described by |
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Subsection (b) on the date the agreement ends. |
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SECTION 2. The change in law made by this Act applies only |
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to land owned by a person who executes an agreement described by |
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Section 23.524, Tax Code, as added by this Act, on or after the |
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effective date of this Act. |
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SECTION 3. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2017. |