PART 1. COMPTROLLER OF PUBLIC ACCOUNTS
CHAPTER 9. PROPERTY TAX ADMINISTRATION
SUBCHAPTER G. SPECIAL APPRAISAL
The Comptroller of Public Accounts proposes to amend §9.2005, concerning wildlife use requirement. Subsection (f)(2) is amended to correct the year from 2002, which was intended to be 2009.
John Heleman, Chief Revenue Estimator, has determined that for the first five-year period the rule will be in effect, there will be no significant revenue impact on the state or units of local government.
Mr. Heleman also has determined that for each year of the first five years the rule is in effect, the public benefit anticipated as a result of enforcing the rule will be in providing more consistent administration by county appraisal district personnel, of the stands and requirements that must be met to convert qualified agricultural land to a wildlife management use that qualifies the land for wildlife management appraisal. The proposed amendment would have no fiscal impact on small businesses. There is no significant anticipated economic cost to individuals who are required to comply with the proposed rule.
Comments on the proposal may be submitted to Buddy Breivogel, Manager, Property Tax Division, P.O. Box 13528, Austin, Texas 78711-3528 or by email at buddy.breivogel@cpa.state.tx.us.
The amendment is proposed under Tax Code, §23.252, which requires the Texas Parks and Wildlife Department to develop, and the comptroller to adopt, rules governing the qualification of agricultural land used for wildlife management.
The amendment implements Tax Code, Chapter 23, Subchapter D, Special Appraisal.
§9.2005.Wildlife Use Requirement.
(a) - (e) (No change.)
(f) The wildlife management use requirements made by this section do not apply to a tract of land if:
(1) beginning with the tax year that began on January 1, 2002, the tract of land has continuously and without interruption qualified for agricultural appraisal based on wildlife management use; and
(2) the size of the tract of land, when measured in
acres, is equal to or greater than, the size of the tract on January
1, 2009 [2002].
(g) (No change.)
This agency hereby certifies that the proposal has been reviewed by legal counsel and found to be within the agency's legal authority to adopt.
Filed with the Office of the Secretary of State on January 12, 2009.
TRD-200900100
Ashley Harden
Chief Deputy General Counsel
Comptroller of Public Accounts
Earliest possible date of adoption: February 22, 2009
For further information, please call: (512) 475-0387