Land devoted to agricultural use; adverse influences to be addressed by the director of property valuation and the county appraiser

# (a)

For canopy cover, the county appraiser shall:

# (1)

View the parcel;

# (2)

delineate the area impacted on a map;

# (3)

determine the appropriate reduction from actual inspection and make the appropriate reduction as follows:

(A) 0 to 25% cover = no reduction;

(B) 25% to 50% cover = 20% reduction;

(C) 50% to 75% cover = 30% reduction; and

(D) 75% to 100% cover = 50% reduction; and

# (4)

establish an adverse influence file for the parcel;

# (b)

for salinity and alkalinity, the county appraiser shall:

# (1)

Request that the taxpayer provide soil analysis from a crop consulting service;

# (2)

delineate the area impacted on a map;

# (3)

reduce the value as indicated by the report;

# (4)

establish an adverse influence file for the parcel; and

# (5)

notify the local United States department of agriculture natural resources conservation service (NRCS) office of the change;

# (c)

for water table fluctuation, the county appraiser shall:

# (1)

Delineate the area impacted on a map;

# (2)

contact the local NRCS office and request verification;

# (3)

contact the division of property valuation for assistance;

# (4)

obtain a temporary influence amount from the division of property valuation to use until the NRCS review is complete; and

# (5)

establish an adverse influence file for the parcel; and

# (d)

for newly constructed drainage and flood control areas, the county appraiser shall:

# (1)

View the parcel;

# (2)

delineate the area impacted on a map;

# (3)

contact the division of property valuation for assistance;

# (4)

receive an adverse influence amount from the division of property valuation after the division contacts the responsible agency; and

# (5)

establish an adverse influence file for the parcel.