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.