| (a) The criteria that Texas A&M Forest Service
uses in determining AMZ-public rights-of-way upon request from a chief
appraiser or taxing unit is set out as follows.
(1) AMZ must be a band of standing trees at least 10
years old or 35 feet tall.
(2) The width of the AMZ must be at least 100 feet
but within 200 feet in width from the edge of the public rights-of-way.
(3) A management plan must be provided that addresses
harvest restriction to ensure the continued aesthetic value of the
zone. The landowner must comply with the parts of the management plan
that relates to the zone in order to qualify the land as AMZ-public
rights-of-way.
(4) Harvesting is restricted to the extent that an
average 50 square feet per acre of residual basal area must be retained
in trees evenly distributed within AMZ.
(b) The criteria that Texas A&M Forest Service
uses in determining whether an application qualifies as a designation
of AMZ-special or unique area due to the area's natural beauty, topography,
or historical significance is set out as follows.
(1) Qualified area possesses special or unique traits
such as:
(A) archeological sites, including historic and pre-historic
sites (e.g., Native American site, early settlement sites);
(B) rare geological formation (e.g., waterfall or overlooks);
(C) unique scenic beauty;
(D) unique plants or animals communities (e.g., old
growth forests, pitcher plant bog);
(E) other traits that suggest a special importance
to society.
(2) The historical/archeological area must be recorded
with the Texas Archeological Research Laboratory, the University of
Texas at Austin, state official depository for archeological site
records, with a site number assigned.
(3) The area is recommended by a specialist whose findings
prove the area has features that are unique or special and worthy
of preservation. The specialist must be qualified because of their
area of expertise to identify area in need of preservation or conservation.
Minimum qualification of the specialist include an advanced degree
in the area of claimed expertise, experiences in identifying and preserving
sites in the area of expertise, and/or current employment by an organization
engaged in identifying and preserving such sites. A letter stating
the specialists' qualifications and experience must be submitted with
the application.
(4) Compliance with the following harvest restriction
provisions is required:
(A) Harvesting may be totally restricted if necessary
to protect the special features that make this site unique.
(B) A management plan developed with inputs from the
appropriate specialists must be provided addressing restricted timber
harvesting as to the extent and frequency; the landowner must comply
with the parts of the management plan that relates to the zone in
order to qualify the land as a AMZ-special or unique area.
(C) If harvesting is permitted, an average 50 square
feet per acre of residual basal area must be retained in trees evenly
distributed within the AMZ.
(D) Special or unique area may be regenerated using
different methods; however, the specialist assisting with the management
plan must address how the special features will not be adversely affected.
(5) The timberland is under timber-use appraisal (or
productivity appraisal), as defined in Tax Code, Title 1 Property
Tax, Subchapter E, §23.72. Land qualifies for timber-use appraisal
if it is currently and actively devoted principally to production
of timber or forest products to the degree of intensity generally
accepted in the area with intent to produce income and has been devoted
principally to production of timber or forest products or to agricultural
use that would qualify the land for agricultural use appraisal under
Tax Code, Title 1 Property Tax, Subchapter C, or open-space land appraisal
under Tax Code, Title 1 Property Tax, Subchapter D, for five of the
preceding seven years.
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