Relating to the eligibility of land for appraisal for ad valorem tax purposes as qualified open-space land if the land is used for certain oil and gas operations.

The fiscal implications of this legislation cannot be determined due to ambiguity with respect to the land to which the bill's provisions apply.  The bill provides that in order to continue receiving special open space appraisal the land must otherwise continue to qualify for special open space appraisal.  It is ambiguous if this applies to the larger tract of which the land under the oil and gas operation is a part, or only to the acreage on which the oil and gas operations are occurring.  If the latter, the bill would not create any cost to the state.