Bill: SB 594, 85(R) - 2017
Committee
Senate Finance
Vote Recommendation
| Vote Recommendation |
Economic Freedom |
Property Rights |
Personal Responsibility |
Limited Government |
Individual Liberty |
| Neutral |
Neutral |
Neutral |
Neutral |
Neutral |
Neutral |
Author(s)
Brandon Creighton
Bill Caption
Relating to the procedure for the approval of rules adopted by the comptroller relating to the appraisal of qualified open-space land and qualified timber land for ad valorem tax purposes.
Fiscal Notes
From the Legislative Budget Board: No fiscal implication to the State is anticipated.
Bill Analysis
SB 594 would amend the Tax Code to require that rules developed regarding the appraisal of open-space land to be approved by the comptroller with the review and counsel of the Department of Agriculture before being implemented. Also, rules developed regarding the appraisal of qualified timber land would require approval from the comptroller with review and counsel of the Texas A&M Forest Service before being implemented.
Vote Recommendation Notes
This is a procedural bill that updates the rule adoption process for appraisal of open-space and qualified timber land which does not appear to have a connection to our liberty
principles, therefore we remain neutral.
