Sec. 23.524. TEMPORARY CESSATION OF AGRICULTURAL USE TO MANAGE THE SPREAD OF CERTAIN PESTS. (a) In this section, "commissioner," "corporation," "infested," "pest," and "pest management zone" have the meanings assigned by Section 80.003, Agriculture Code.
(b) The eligibility of land for appraisal under this subchapter does not end because the land ceases to be devoted principally to agricultural use to the degree of intensity generally accepted in the area for the period prescribed by Subsection (c) if:
(1) the land is:
(A) located in a pest management zone; and
(B) appraised under this subchapter primarily on the basis of the production of citrus in the tax year in which the agreement described by this subsection is executed;
(2) the owner of the land:
(A) has executed an agreement to destroy, remove, or treat all the citrus trees located on the land that are or could become infested with pests with:
(i) the corporation;
(ii) the commissioner; or
(iii) the United States Department of Agriculture; and
(B) complies with the requirements of Subsection (d); and
(3) the cessation of use is caused by the destruction, removal, or treatment of the citrus trees located on the land under the terms of the agreement described by this subsection.
(c) Subsection (b) applies to land eligible for appraisal under this subchapter only during the period that begins on the date the agreement described by that subsection regarding the land is executed and that ends on the fifth anniversary of that date.
(d) The owner of land to which this section applies must, not later than the 30th day after the date the owner executes an agreement described by Subsection (b):
(1) notify in writing the chief appraiser for each appraisal district in which the land is located that:
(A) the agreement has been executed; and
(B) the owner intends to destroy, remove, or treat the citrus trees located on the land under the terms of the agreement; and
(2) submit a copy of the agreement to each chief appraiser with the notification.
(e) For the purposes of this subchapter, a change of use of the land subject to this section is considered to have occurred on the day the period prescribed by Subsection (c) begins if the owner has not fully complied with the terms of the agreement described by Subsection (b) on the date the agreement ends.
Added by Acts 2017, 85th Leg., R.S., Ch. 44 (S.B. 1459), Sec. 1, eff. May 19, 2017.
Structure Texas Statutes
Subtitle D - Appraisal and Assessment
Chapter 23 - Appraisal Methods and Procedures
Subchapter D. Appraisal of Agricultural Land
Section 23.52. Appraisal of Qualified Agricultural Land
Section 23.521. Standards for Qualification of Land for Appraisal Based on Wildlife Management Use
Section 23.522. Temporary Cessation of Agricultural Use During Drought
Section 23.524. Temporary Cessation of Agricultural Use to Manage the Spread of Certain Pests
Section 23.525. Oil and Gas Operations on Land
Section 23.526. Temporary Cessation of Agricultural Use Due to Quarantine for Ticks
Section 23.53. Capitalization Rate
Section 23.541. Late Application for Appraisal as Agricultural Land
Section 23.55. Change of Use of Land
Section 23.551. Additional Notice to Certain Landowners
Section 23.56. Land Ineligible for Appraisal as Open-Space Land
Section 23.57. Action on Applications
Section 23.58. Loan Secured by Lien on Open-Space Land
Section 23.59. Appraisal of Open-Space Land That Is Converted to Timber Production
Section 23.60. Reappraisal of Land Subject to Temporary Quarantine for Ticks