| 1 | 1 | | 81R27704 JE-D |
|---|
| 2 | 2 | | By: Dunnam H.B. No. 3965 |
|---|
| 3 | 3 | | Substitute the following for H.B. No. 3965: |
|---|
| 4 | 4 | | By: Oliveira C.S.H.B. No. 3965 |
|---|
| 5 | 5 | | |
|---|
| 6 | 6 | | |
|---|
| 7 | 7 | | A BILL TO BE ENTITLED |
|---|
| 8 | 8 | | AN ACT |
|---|
| 9 | 9 | | relating to the exemption from ad valorem taxation for certain |
|---|
| 10 | 10 | | property used to control pollution. |
|---|
| 11 | 11 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|---|
| 12 | 12 | | SECTION 1. Subchapter B, Chapter 11, Tax Code, is amended by |
|---|
| 13 | 13 | | adding Section 11.112 to read as follows: |
|---|
| 14 | 14 | | Sec. 11.112. PROPERTY USED FOR CONTROLLING POLLUTION FROM |
|---|
| 15 | 15 | | PUBLIC PROPERTY. A person is entitled to an exemption under this |
|---|
| 16 | 16 | | section from taxation of the real and personal property the person |
|---|
| 17 | 17 | | owns that is used in connection with the manufacture or production |
|---|
| 18 | 18 | | of a product or the provision of a service that prevents, monitors, |
|---|
| 19 | 19 | | controls, or reduces air, water, or land pollution if: |
|---|
| 20 | 20 | | (1) the person installs and uses the product, or |
|---|
| 21 | 21 | | provides the service, under a contract or other agreement with a |
|---|
| 22 | 22 | | governmental entity to capture and convert waste, including gas, |
|---|
| 23 | 23 | | from public property; and |
|---|
| 24 | 24 | | (2) the person: |
|---|
| 25 | 25 | | (A) processes and delivers the waste to a common |
|---|
| 26 | 26 | | carrier to displace a natural resource; or |
|---|
| 27 | 27 | | (B) processes and converts the waste to |
|---|
| 28 | 28 | | electrical or other useful energy and provides the energy to the |
|---|
| 29 | 29 | | governmental entity. |
|---|
| 30 | 30 | | SECTION 2. Section 11.43(a), Tax Code, is amended to read as |
|---|
| 31 | 31 | | follows: |
|---|
| 32 | 32 | | (a) To receive an exemption, a person claiming the |
|---|
| 33 | 33 | | exemption, other than an exemption authorized by Section 11.11, |
|---|
| 34 | 34 | | 11.112, 11.12, 11.14, 11.145, 11.146, 11.15, 11.16, 11.161, or |
|---|
| 35 | 35 | | 11.25 of this code, must apply for the exemption. To apply for an |
|---|
| 36 | 36 | | exemption, a person must file an exemption application form with |
|---|
| 37 | 37 | | the chief appraiser for each appraisal district in which the |
|---|
| 38 | 38 | | property subject to the claimed exemption has situs. |
|---|
| 39 | 39 | | SECTION 3. This Act applies only to an ad valorem tax year |
|---|
| 40 | 40 | | that begins on or after the effective date of this Act. |
|---|
| 41 | 41 | | SECTION 4. This Act takes effect January 1, 2010. |
|---|