81R12838 JE-D
By: Ritter H.B. No. 4232
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. Section 11.31(b), Tax Code, is amended to read as
follows:
(b) In this section, "facility, device, or method for the
control of air, water, or land pollution" means land that is
acquired after January 1, 1994, or any structure, building,
installation, excavation, machinery, equipment, or device, and any
attachment or addition to or reconstruction, replacement, or
improvement of that property, that is used, constructed, acquired,
or installed wholly or partly to meet or exceed rules or regulations
adopted by any environmental protection agency of the United
States, this state, or a political subdivision of this state for the
prevention, monitoring, control, or reduction of air, water, or
land pollution and that is not used for the production of goods or
provision of services. This section does not apply to a motor
vehicle.
SECTION 2. This Act applies only to ad valorem taxes imposed
for a tax year beginning on or after the effective date of this Act.
SECTION 3. This Act takes effect January 1, 2010.