(a) The chief appraiser shall determine if land qualifies for agricultural appraisal based on wildlife management use in compliance with, and in a manner consistent with, §9.2005 of this title (relating to Wildlife Use Requirement), the Manual for the Appraisal of Agricultural Land, the Guidelines for Qualification of Land in Wildlife Management Use, and the Comprehensive Wildlife Planning Guidelines for the ecoregion in which the tract of land is located. (b) A tract of land qualifies for agricultural appraisal based on wildlife management use if: (1) the tract of land is appraised as qualified open space land under Tax Code, Chapter 23, Subchapter D; (2) the landowner's primary use of the tract of land is wildlife management; (3) the tract of land is actively being managed to sustain a breeding, migrating, or wintering population of indigenous wildlife through implementation of a wildlife management plan that meets the requirements of §9.2003 of this title (relating to Wildlife Management Plan); (4) in each tax year for which the owner seeks to qualify the tract of land for agricultural appraisal based on wildlife management use, the landowner has selected at least three wildlife management practices and, using wildlife management activities, has implemented each of the selected practices to the degree of intensity that is consistent with the Guidelines for Qualification of Agricultural Land in Wildlife Management Use and the Comprehensive Wildlife Management Planning Guidelines for the ecoregion in which the tract of land is located and for the specific indigenous wildlife species targeted for management; (5) the landowner manages indigenous wildlife for human use; and (6) the tract of land meets the specified wildlife use requirements set forth in §9.2005 of this title, if applicable. (c) In the first year in which the owner seeks to qualify the tract of land for agricultural appraisal based on wildlife management use, the chief appraiser is required to approve the application if the facts stated on the application, the management plan, and any additional evidence presented by the owner indicate that the land will meet the requirements of subsection (b)(1) of this section and that the owner will devote the land primarily to wildlife management in the manner required by subsection (b)(2) - (3), (5) - (6) of this section, to a degree of intensity that complies with subsection (b)(4) of this section. If in the first year the owner's actual use of the land did not meet these requirements and was otherwise ineligible for appraisal as open-space land, Tax Code, §23.54(j) requires the chief appraiser to appraise the property at market value for the year that it was erroneously appraised. (d) The following factors indicate that the primary use of the land is wildlife management, and the chief appraiser shall take each factor into consideration when determining if the land is primarily used for wildlife management as required by subsection (b) of this section: (1) the tract of land is actively being managed under a wildlife management plan as required by this section; (2) the landowner gives the wildlife management practices and activities priority over other uses and activities that take place on the tract of land; and (3) secondary uses of the property do not significantly and demonstrably interfere with the wildlife management practices and activities being conducted on the tract of land or are not detrimental to the indigenous wildlife targeted for management. (e) For purposes of this subchapter, the Manual for the Appraisal of Agricultural Land, and the Guidelines for Qualification of Agricultural Land in Wildlife Management Use, "primary use" has the same meaning as "principal use." |