HBA-AMW C.S.H.B. 2757 77(R)BILL ANALYSIS


Office of House Bill AnalysisC.S.H.B. 2757
By: Ritter
Ways & Means
4/30/2001
Committee Report (Substituted)



BACKGROUND AND PURPOSE 

Current law entitles land used to produce plant or animal products under
natural conditions to be designated for agricultural use for ad valorem tax
appraisal purposes.  Large nurseries located in rural communities in Texas
have the potential to supply commercial plant outlets around the country
and to help stimulate development in the community.  However, the land on
which these greenhouses are located is not eligible for an agricultural use
determination.  C.S.H.B. 2757 entitles a person who owns land in certain
counties on which a greenhouse for growing florist items is located to an
agricultural use determination for ad valorem tax appraisal purposes. 

RULEMAKING AUTHORITY

It is the opinion of the Office of House Bill Analysis that this bill does
not expressly delegate any additional rulemaking authority to a state
officer, department, agency, or institution. 

ANALYSIS

C.S.H.B. 2757 amends the Tax Code to entitle a person who owns land that is
located in a county with a population of 35,000 or less and on which a
greenhouse for growing florist items is located  to have the land
designated for agricultural use for ad valorem tax appraisal purposes if
the land otherwise qualifies for the designation for agricultural use.  The
bill provides that for appraisal purposes the greenhouse for growing
florist items is an appurtenance to the land. 

EFFECTIVE DATE

January 1, 2002.

COMPARISON OF ORIGINAL TO SUBSTITUTE

C.S.H.B. 2757 modifies the original bill to conform to Texas Legislative
Council style and format.