(a) The purpose of this section is to implement the intent of Tax Code, §23.51(1) and (7) and §23.251 as follows:
  (1) to encourage the preservation of open space for wildlife management and conservation of the state's natural heritage in all areas of the state;
  (2) to create definitive standards for tax appraisers to follow in determining the qualification of property for appraisal on the basis of wildlife management use;
  (3) to create a mechanism in addition to traditional agricultural use to allow ranchers, farmers, and land managers to conserve open space;
  (4) to affirm local control of property taxation;
  (5) to preserve revenue neutrality for all concerned parties; and
  (6) to allow each property currently qualified in wildlife management use to continue being appraised as open space land.
(b) The following words and terms, when used in this subchapter, shall have the following meanings:
  (1) Manual for the Appraisal of Agricultural Land --a publication of the Comptroller of Public Accounts. A copy of this publication may be obtained by contacting Texas Comptroller of Public Accounts, Property Tax Division, P.O. Box 13528, Austin, Texas 78711-3528, or online through www.window.state.tx.us.
  (2) Guidelines for Qualification of Agricultural Land in Wildlife Management Use --a publication of the Comptroller of Public Accounts. A copy of this publication may be obtained by contacting Texas Comptroller of Public Accounts, Property Tax Division, P.O. Box 13528, Austin, Texas 78711-3528, or online through www.window.state.tx.us.
  (3) Comprehensive Wildlife Management Planning Guidelines --a series of publications of the Texas Parks and Wildlife Department. Copies of these publications may be obtained by contacting Texas Parks and Wildlife Department, 4200 Smith School Road, Austin, Texas 78744-3291 or online through www.tpwd.state.tx.us. There is a separate publication for the following ecoregions or groups of ecoregions:
    (A) Edwards Plateau and Cross Timbers and Prairies;
    (B) Gulf Prairies and Marshes;
    (C) High Plains and Rolling Plains;
    (D) Pineywoods;
    (E) Post Oak Savannah and Blackland Prairie;
    (F) South Texas Plains; and
    (G) Trans-Pecos.
  (4) Wildlife management practices--the management categories listed in Tax Code, §23.51(7)(A)(i) - (vii), habitat control, erosion control, predator control, providing supplemental supplies of water, providing supplemental supplies of food, providing shelters, and making of census counts to determine population.
  (5) Wildlife management activities--the method of implementation of wildlife management practices through the specific activities described in 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.
  (6) Tract of land--the entire area of a parcel or contiguous parcels of land as reflected in appraisal district records, under common ownership. The presence of public roads and bodies of water does not affect the contiguity of the parcels of land.
  (7) Wildlife management property association--a group of landowners whose tracts of land:
    (A) are contiguous (the presence of public roads and bodies of water does not affect the contiguity of the tracts of land);
    (B) are subject to the wildlife use requirements set forth in §9.2005 of this title (relating to Wildlife Use Requirement);
    (C) are appraised as qualified open space land under Tax Code, Chapter 23, Subchapter D; and
    (D) are subject to a written agreement that legally obligates the owner of each tract of land to perform the management practices and activities necessary for each tract of land to qualify under this subchapter for appraisal based on wildlife management use.
  (8) Indigenous wildlife--all native animals that originated in or naturally migrate into or through an area, and that are capable of living naturally in that area, but does not include exotic livestock as defined by Agriculture Code, §142.001(4).
  (9) Breeding population--a group or population of indigenous wildlife that is capable of perpetuating itself through natural breeding.
  (10) Migrating population--indigenous wildlife that moves between seasonal ranges.
  (11) Wintering population--indigenous wildlife that occupies an area during the winter as a consequence of natural migratory behavior.
  (12) Human use--the use of indigenous wildlife or habitat for food, medicine, or recreation by humans.
  (13) Recreation--an active or passive activity for pleasure or sport.
  (14) Wildlife use requirement--the number calculated in the manner required by §9.2005(a), as specified by §9.2005(c)(1) - (12) of this title (relating to Wildlife Use Requirement), for each wildlife use appraisal region.

Source Note: The provisions of this §9.2001 adopted to be effective December 11, 2008, 33 TexReg 10042