Bill Text: TX SJR51 | 2017-2018 | 85th Legislature | Introduced
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Proposing a constitutional amendment authorizing the legislature to provide that the eligibility of open-space land for ad valorem taxation on the basis of its productive capacity does not end because an oil and gas lessee begins conducting oil and gas operations on the land if the land otherwise continues to be devoted to farm, ranch, or wildlife management purposes or timber production.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Engrossed - Dead) 2017-05-19 - Committee report sent to Calendars [SJR51 Detail]
Download: Texas-2017-SJR51-Introduced.html
Bill Title: Proposing a constitutional amendment authorizing the legislature to provide that the eligibility of open-space land for ad valorem taxation on the basis of its productive capacity does not end because an oil and gas lessee begins conducting oil and gas operations on the land if the land otherwise continues to be devoted to farm, ranch, or wildlife management purposes or timber production.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Engrossed - Dead) 2017-05-19 - Committee report sent to Calendars [SJR51 Detail]
Download: Texas-2017-SJR51-Introduced.html
85R14393 LHC-D | ||
By: Estes | S.J.R. No. 51 |
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proposing a constitutional amendment authorizing the legislature | ||
to provide for exceptions to the requirement that open-space land | ||
be devoted to certain purposes for ad valorem taxation based on the | ||
land's productive capacity. | ||
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 1-d-1(a), Article VIII, Texas | ||
Constitution, is amended to read as follows: | ||
(a) To promote the preservation of open-space land, the | ||
legislature shall provide by general law for taxation of open-space | ||
land devoted to farm, ranch, or wildlife management purposes on the | ||
basis of its productive capacity and may provide by general law for | ||
taxation of open-space land devoted to timber production on the | ||
basis of its productive capacity. The legislature by general law | ||
may provide eligibility limitations under this section and may | ||
impose sanctions in furtherance of the taxation policy of this | ||
section. The legislature by general law may provide exceptions to | ||
the requirement that open-space land be devoted to a purpose | ||
described by this subsection. | ||
SECTION 2. This proposed constitutional amendment shall be | ||
submitted to the voters at an election to be held November 7, 2017. | ||
The ballot shall be printed to provide for voting for or against the | ||
proposition: "The constitutional amendment authorizing the | ||
legislature to provide for exceptions to the requirement that | ||
open-space land be devoted to certain purposes for ad valorem | ||
taxation based on the land's productive capacity." |