Section 23.524 - Temporary Cessation of Agricultural Use to Manage the Spread of Certain Pests(a) In this section, "commissioner," "corporation," "infested," "pest," and "pest management zone" have the meanings assigned by Section 80.003, Agriculture Code.(b) The eligibility of land for appraisal under this subchapter does not end because the land ceases to be devoted principally to agricultural use to the degree of intensity generally accepted in the area for the period prescribed by Subsection (c) if: (1) the land is: (A) located in a pest management zone; and(B) appraised under this subchapter primarily on the basis of the production of citrus in the tax year in which the agreement described by this subsection is executed;(2) the owner of the land: (A) has executed an agreement to destroy, remove, or treat all the citrus trees located on the land that are or could become infested with pests with:(ii) the commissioner; or(iii) the United States Department of Agriculture; and(B) complies with the requirements of Subsection (d); and(3) the cessation of use is caused by the destruction, removal, or treatment of the citrus trees located on the land under the terms of the agreement described by this subsection.(c) Subsection (b) applies to land eligible for appraisal under this subchapter only during the period that begins on the date the agreement described by that subsection regarding the land is executed and that ends on the fifth anniversary of that date.(d) The owner of land to which this section applies must, not later than the 30th day after the date the owner executes an agreement described by Subsection (b): (1) notify in writing the chief appraiser for each appraisal district in which the land is located that: (A) the agreement has been executed; and(B) the owner intends to destroy, remove, or treat the citrus trees located on the land under the terms of the agreement; and(2) submit a copy of the agreement to each chief appraiser with the notification.(e) For the purposes of this subchapter, a change of use of the land subject to this section is considered to have occurred on the day the period prescribed by Subsection (c) begins if the owner has not fully complied with the terms of the agreement described by Subsection (b) on the date the agreement ends.Added by Acts 2017, 85th Leg., R.S., Ch. 44 (S.B. 1459), Sec. 1, eff. May 19, 2017.