| 1 | 1 | | By: Wentworth S.B. No. 2471 |
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| 2 | 2 | | (In the Senate - Filed March 26, 2009; March 31, 2009, read |
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| 3 | 3 | | first time and referred to Committee on Natural Resources; |
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| 4 | 4 | | April 22, 2009, reported favorably by the following vote: Yeas 8, |
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| 5 | 5 | | Nays 0; April 22, 2009, sent to printer.) |
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| 6 | 6 | | |
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| 7 | 7 | | |
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| 8 | 8 | | A BILL TO BE ENTITLED |
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| 9 | 9 | | AN ACT |
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| 10 | 10 | | relating to certain exemptions from ad valorem taxes imposed by the |
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| 11 | 11 | | Cow Creek Groundwater Conservation District. |
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| 12 | 12 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 13 | 13 | | SECTION 1. Subsections (f) and (h), Section 3.0111, Chapter |
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| 14 | 14 | | 966, Acts of the 77th Legislature, Regular Session, 2001, are |
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| 15 | 15 | | amended to read as follows: |
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| 16 | 16 | | (f) The district may adopt rules providing for granting |
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| 17 | 17 | | exemptions [shall grant an exemption or other relief] from ad |
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| 18 | 18 | | valorem taxes on property on which a water conservation initiative |
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| 19 | 19 | | has been implemented as provided by Section 11.32, Tax Code. [The |
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| 20 | 20 | | district shall adopt rules to implement this subsection. A retail |
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| 21 | 21 | | public utility shall receive the same exemption or relief from ad |
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| 22 | 22 | | valorem taxes on property as any other customer of the district |
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| 23 | 23 | | would receive.] |
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| 24 | 24 | | (h) The total amount of the exemption [or other relief] from |
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| 25 | 25 | | ad valorem taxes may not exceed one-half of the tax imposed [levied] |
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| 26 | 26 | | by the district. |
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| 27 | 27 | | SECTION 2. Subsections (f) and (i), Section 11, Chapter |
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| 28 | 28 | | 1349, Acts of the 77th Legislature, Regular Session, 2001, are |
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| 29 | 29 | | amended to read as follows: |
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| 30 | 30 | | (f) The district may [shall] adopt rules providing for |
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| 31 | 31 | | granting exemptions from ad valorem taxes on property on which a |
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| 32 | 32 | | water conservation initiative has been implemented as provided by |
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| 33 | 33 | | [. The rules adopted by the district must be consistent with the |
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| 34 | 34 | | rules adopted by the comptroller to implement] Section 11.32, Tax |
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| 35 | 35 | | Code. |
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| 36 | 36 | | (i) The total amount of the exemption from ad valorem taxes |
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| 37 | 37 | | may [shall] not exceed one-half of the tax imposed by the district. |
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| 38 | 38 | | SECTION 3. The following laws are repealed: |
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| 39 | 39 | | (1) Subsection (g), Section 3.0111, Chapter 966, Acts |
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| 40 | 40 | | of the 77th Legislature, Regular Session, 2001; and |
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| 41 | 41 | | (2) Subsections (g) and (h), Section 11, Chapter 1349, |
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| 42 | 42 | | Acts of the 77th Legislature, Regular Session, 2001. |
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| 43 | 43 | | SECTION 4. The changes in law made by this Act apply only to |
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| 44 | 44 | | ad valorem taxes imposed by the Cow Creek Groundwater Conservation |
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| 45 | 45 | | District for a tax year beginning on or after January 1, 2010. |
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| 46 | 46 | | SECTION 5. (a) The legal notice of the intention to |
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| 47 | 47 | | introduce this Act, setting forth the general substance of this |
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| 48 | 48 | | Act, has been published as provided by law, and the notice and a |
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| 49 | 49 | | copy of this Act have been furnished to all persons, agencies, |
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| 50 | 50 | | officials, or entities to which they are required to be furnished |
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| 51 | 51 | | under Section 59, Article XVI, Texas Constitution, and Chapter 313, |
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| 52 | 52 | | Government Code. |
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| 53 | 53 | | (b) The governor, one of the required recipients, has |
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| 54 | 54 | | submitted the notice and Act to the Texas Commission on |
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| 55 | 55 | | Environmental Quality. |
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| 56 | 56 | | (c) The Texas Commission on Environmental Quality has filed |
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| 57 | 57 | | its recommendations relating to this Act with the governor, the |
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| 58 | 58 | | lieutenant governor, and the speaker of the house of |
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| 59 | 59 | | representatives within the required time. |
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| 60 | 60 | | (d) All requirements of the constitution and laws of this |
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| 61 | 61 | | state and the rules and procedures of the legislature with respect |
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| 62 | 62 | | to the notice, introduction, and passage of this Act are fulfilled |
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| 63 | 63 | | and accomplished. |
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| 64 | 64 | | SECTION 6. This Act takes effect immediately if it receives |
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| 65 | 65 | | a vote of two-thirds of all the members elected to each house, as |
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| 66 | 66 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 67 | 67 | | Act does not receive the vote necessary for immediate effect, this |
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| 68 | 68 | | Act takes effect September 1, 2009. |
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| 69 | 69 | | * * * * * |
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