HBA-AMW S.B. 1272 77(R)    BILL ANALYSIS


Office of House Bill AnalysisS.B. 1272
By: Bernsen
Ways & Means
5/2/2001
Engrossed



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 rural communities.  However, the land
on which these greenhouses are located is not eligible for an agricultural
use determination.  Senate Bill 1272 entitles a person who owns land in
certain counties on which a greenhouse for growing florist items solely for
wholesale purposes 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

Senate Bill 1272 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 solely for wholesale purposes 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 and the person who owns the land is not using it in
conjunction with or contiguous to land being used to conduct retail sales
of florist items.  The bill provides that for appraisal purposes a
greenhouse for growing florist items solely for wholesale purposes is an
appurtenance to the land. 

EFFECTIVE DATE

January 1, 2002.