HBA-KDB C.S.H.B. 3123 77(R)BILL ANALYSIS


Office of House Bill AnalysisC.S.H.B. 3123
By: Alexander
Ways & Means
4/22/2001
Committee Report (Substituted)


BACKGROUND AND PURPOSE 

Under current law, the comptroller of public accounts (comptroller) has the
authority to develop guidelines for use by the chief appraiser in
determining whether land qualifies for wildlife management use.  However,
since technical questions involving wildlife habitat are bound to arise,
the Parks and Wildlife Department (department) may be best equipped to
resolve issues of this nature.  C.S.H.B. 3123 requires the department, with
the assistance of the comptroller, to develop standards for determining
whether land qualifies for wildlife management use. 

RULEMAKING AUTHORITY

It is the opinion of the Office of House Bill Analysis that rulemaking
authority is expressly delegated to the comptroller of public accounts in
SECTION 1 (Section 23.521, Tax Code) and SECTION 3 of this bill. 

ANALYSIS

C.S.H.B. 3123 amends the Tax Code to require the Parks and Wildlife
Department (department), with the assistance of the comptroller of public
accounts (comptroller), to develop standards for determining whether land
qualifies for wildlife management use.  The bill requires the comptroller
by rule to adopt the standards developed by the department and to
distribute those rules to each appraisal district.   The bill requires the
Texas Agricultural Extension Service (service), on request of the
department, to assist the department in development of the standards.  The
adopted standards are authorized to require that a tract of land be a
specified minimum size to qualify under provisions relating to wildlife
management use for appraisal, taking into consideration the activities
listed in such provisions, the type of indigenous wild animal population
the land is being used to propagate, the region in the state in which the
land is located, or any other factor the department determines is relevant.
The adopted standards may include specifications for a written management
plan to be developed by a landowner if the landowner receives a request for
a written management plan from a chief appraiser as part of a request for
additional information.  In determining whether land qualifies for wildlife
management use for appraisal, the chief appraiser and the appraisal review
board are required to apply the adopted standards and, to the extent they
do not conflict with those standards, the developed and distributed
appraisal manuals.  

The bill repeals the provision that requires the comptroller, with the
assistance of the department or the service, to develop and distribute to
each appraisal district guidelines for use by the chief appraiser in
determining whether land qualifies for wildlife management use.  The rules
apply to tax years beginning on or after January 1, 2002. 

EFFECTIVE DATE

September 1, 2001.

COMPARISON OF ORIGINAL TO SUBSTITUTE

C.S.H.B. 3123 modifies the original bill by requiring the comptroller of
public accounts, rather than the Parks and Wildlife Department, by rule to
adopt the standards for determining whether land qualifies for  wildlife
management use and to distribute those rules to each appraisal district.
The substitute differs from the original by requiring the chief appraiser
and the appraisal review board,  rather than the chief appraiser, to apply
adopted standards, rather than follow such standards, in determining
whether land qualifies for appraisal.  The substitute deletes the provision
regarding the appraisal review board following the adopted standards in a
hearing.  The substitute conforms the original to Texas Legislative Council
style and format.