| 1 | 1 | | 81R12838 JE-D |
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| 2 | 2 | | By: Ritter H.B. No. 4232 |
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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 the exemption from ad valorem taxation for certain |
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| 8 | 8 | | property used to control pollution. |
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| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 10 | | SECTION 1. Section 11.31(b), Tax Code, is amended to read as |
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| 11 | 11 | | follows: |
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| 12 | 12 | | (b) In this section, "facility, device, or method for the |
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| 13 | 13 | | control of air, water, or land pollution" means land that is |
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| 14 | 14 | | acquired after January 1, 1994, or any structure, building, |
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| 15 | 15 | | installation, excavation, machinery, equipment, or device, and any |
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| 16 | 16 | | attachment or addition to or reconstruction, replacement, or |
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| 17 | 17 | | improvement of that property, that is used, constructed, acquired, |
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| 18 | 18 | | or installed wholly or partly to meet or exceed rules or regulations |
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| 19 | 19 | | adopted by any environmental protection agency of the United |
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| 20 | 20 | | States, this state, or a political subdivision of this state for the |
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| 21 | 21 | | prevention, monitoring, control, or reduction of air, water, or |
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| 22 | 22 | | land pollution and that is not used for the production of goods or |
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| 23 | 23 | | provision of services. This section does not apply to a motor |
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| 24 | 24 | | vehicle. |
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| 25 | 25 | | SECTION 2. This Act applies only to ad valorem taxes imposed |
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| 26 | 26 | | for a tax year beginning on or after the effective date of this Act. |
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| 27 | 27 | | SECTION 3. This Act takes effect January 1, 2010. |
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