H.B. No. 3206
AN ACT
relating to the implementation of the exemption from ad valorem
taxation for pollution control property.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 11.31, Tax Code, is amended by adding
Subsections (g-1) and (n) to read as follows:
(g-1) The standards and methods for making a determination
under this section that are established in the rules adopted under
Subsection (g) apply uniformly to all applications for
determinations under this section, including applications relating
to facilities, devices, or methods for the control of air, water, or
land pollution included on a list adopted by the Texas Commission on
Environmental Quality under Subsection (k).
(n) The Texas Commission on Environmental Quality shall
establish a permanent advisory committee consisting of
representatives of industry, appraisal districts, taxing units,
and environmental groups, as well as members who are not
representatives of any of those entities but have substantial
technical expertise in pollution control technology and
environmental engineering, to advise the commission regarding the
implementation of this section. Chapter 2110, Government Code,
does not apply to the size, composition, or duration of the advisory
committee.
SECTION 2. As soon as practicable after the effective date
of this Act, the Texas Commission on Environmental Quality shall
appoint the initial members of the advisory committee under Section
11.31(n), Tax Code, as added by this Act.
SECTION 3. (a) The change in law made by this Act applies
only to a determination under Section 11.31, Tax Code:
(1) issued before the effective date of this Act that
is not final as of the effective date of this Act or issued on or
after the effective date of this Act; and
(2) the application for which:
(A) was filed before the effective date of this
Act but not before January 1, 2009; or
(B) is filed on or after the effective date of
this Act.
(b) A determination under Section 11.31, Tax Code, that is
final as of the effective date of this Act or the application for
which was filed before January 1, 2009, is governed by the law as it
existed immediately before the effective date of this Act, and that
law is continued in effect for that purpose.
SECTION 4. This Act applies only to ad valorem taxes imposed
for a tax year beginning on or after the effective date of this Act.
SECTION 5. This Act takes effect September 1, 2009.
______________________________ ______________________________
President of the Senate Speaker of the House
I certify that H.B. No. 3206 was passed by the House on May
15, 2009, by the following vote: Yeas 140, Nays 0, 1 present, not
voting.
______________________________
Chief Clerk of the House
I certify that H.B. No. 3206 was passed by the Senate on May
27, 2009, by the following vote: Yeas 31, Nays 0.
______________________________
Secretary of the Senate
APPROVED: _____________________
Date
_____________________
Governor