| 1 | 1 | | 81R123 SMH-D |
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| 2 | 2 | | By: Aycock H.B. No. 225 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to an exemption from ad valorem taxation of the portion of |
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| 8 | 8 | | the appraised value of a person's property attributable to the |
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| 9 | 9 | | implementation on the property of water conservation initiatives, |
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| 10 | 10 | | desalination projects, or brush control initiatives. |
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| 11 | 11 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 12 | 12 | | SECTION 1. Section 11.32, Tax Code, is amended to read as |
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| 13 | 13 | | follows: |
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| 14 | 14 | | Sec. 11.32. CERTAIN WATER CONSERVATION INITIATIVES. (a) |
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| 15 | 15 | | In this section: |
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| 16 | 16 | | (1) "Brush control" means the selective control, |
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| 17 | 17 | | removal, or reduction from watershed rangelands of noxious |
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| 18 | 18 | | mesquite, prickly pear, salt cedar, or other deep-rooted woody |
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| 19 | 19 | | plants to enhance the availability of water. |
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| 20 | 20 | | (2) "Desalination" means the removal of salts from |
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| 21 | 21 | | nonpotable or brackish surface water or groundwater so that the |
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| 22 | 22 | | water is usable freshwater or high-quality drinking water. |
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| 23 | 23 | | (3) "Rainwater harvesting" means the capture and |
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| 24 | 24 | | storage of rainwater for subsequent use. |
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| 25 | 25 | | (b) A person is entitled to an exemption [The governing body |
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| 26 | 26 | | of a taxing unit by official action of the governing body adopted in |
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| 27 | 27 | | the manner required by law for official actions may exempt] from |
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| 28 | 28 | | taxation of the portion of the appraised [part or all of the |
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| 29 | 29 | | assessed] value of the person's property attributable to the |
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| 30 | 30 | | implementation on the property of rainwater harvesting or other |
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| 31 | 31 | | [which approved] water conservation initiatives, desalination |
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| 32 | 32 | | projects, or brush control initiatives [have been implemented. For |
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| 33 | 33 | | purposes of this section, approved water conservation, |
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| 34 | 34 | | desalination, and brush control initiatives shall be designated |
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| 35 | 35 | | pursuant to an ordinance or other law adopted by the governing |
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| 36 | 36 | | unit]. |
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| 37 | 37 | | (c) The comptroller by rule shall adopt standards for |
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| 38 | 38 | | determining whether property qualifies for an exemption under this |
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| 39 | 39 | | section. The comptroller is entitled to request and receive |
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| 40 | 40 | | assistance from another state agency in developing the standards. |
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| 41 | 41 | | The standards may require that: |
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| 42 | 42 | | (1) a rainwater harvesting system or desalination |
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| 43 | 43 | | project have a specified minimum capacity; or |
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| 44 | 44 | | (2) brush control be conducted on an area of a |
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| 45 | 45 | | specified minimum size. |
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| 46 | 46 | | (d) In determining whether property qualifies for an |
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| 47 | 47 | | exemption under this section, the chief appraiser and the appraisal |
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| 48 | 48 | | review board shall apply the standards adopted under Subsection |
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| 49 | 49 | | (c). |
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| 50 | 50 | | SECTION 2. This Act applies only to ad valorem taxes imposed |
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| 51 | 51 | | for a tax year beginning on or after the effective date of this Act. |
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| 52 | 52 | | SECTION 3. This Act takes effect January 1, 2010, but only |
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| 53 | 53 | | if the constitutional amendment to authorize the legislature by |
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| 54 | 54 | | general law to exempt from ad valorem taxes the portion of the |
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| 55 | 55 | | assessed value of property attributable to the implementation on |
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| 56 | 56 | | the property of a water conservation initiative, desalination |
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| 57 | 57 | | project, or brush control initiative is approved by the voters. If |
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| 58 | 58 | | that amendment is not approved by the voters, this Act has no |
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| 59 | 59 | | effect. |
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