81R27704 JE-D
By: Dunnam H.B. No. 3965
Substitute the following for H.B. No. 3965:
By: Oliveira C.S.H.B. No. 3965
A BILL TO BE ENTITLED
AN ACT
relating to the exemption from ad valorem taxation for certain
property used to control pollution.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter B, Chapter 11, Tax Code, is amended by
adding Section 11.112 to read as follows:
Sec. 11.112. PROPERTY USED FOR CONTROLLING POLLUTION FROM
PUBLIC PROPERTY. A person is entitled to an exemption under this
section from taxation of the real and personal property the person
owns that is used in connection with the manufacture or production
of a product or the provision of a service that prevents, monitors,
controls, or reduces air, water, or land pollution if:
(1) the person installs and uses the product, or
provides the service, under a contract or other agreement with a
governmental entity to capture and convert waste, including gas,
from public property; and
(2) the person:
(A) processes and delivers the waste to a common
carrier to displace a natural resource; or
(B) processes and converts the waste to
electrical or other useful energy and provides the energy to the
governmental entity.
SECTION 2. Section 11.43(a), Tax Code, is amended to read as
follows:
(a) To receive an exemption, a person claiming the
exemption, other than an exemption authorized by Section 11.11,
11.112, 11.12, 11.14, 11.145, 11.146, 11.15, 11.16, 11.161, or
11.25 of this code, must apply for the exemption. To apply for an
exemption, a person must file an exemption application form with
the chief appraiser for each appraisal district in which the
property subject to the claimed exemption has situs.
SECTION 3. This Act applies only to an ad valorem tax year
that begins on or after the effective date of this Act.
SECTION 4. This Act takes effect January 1, 2010.