Texas 2009 - 81st Regular

Texas Senate Bill SB951 Compare Versions

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1	1	81R8629 SMH-F
2	2	By: Shapleigh S.B. No. 951
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the appraisal for ad valorem tax purposes of historic
8	8	property.
9	9	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	10	SECTION 1. Chapter 23, Tax Code, is amended by adding
11	11	Subchapter I to read as follows:
12	12	SUBCHAPTER I. APPRAISAL OF HISTORIC PROPERTY
13	13	Sec. 23.9851. DEFINITIONS. In this subchapter:
14	14	(1) "Historic property" means real property listed in
15	15	a local register of historic places created by a comprehensive
16	16	ordinance and certified by the secretary of the interior as
17	17	provided by Pub. L. No. 96-515, real property listed in the National
18	18	Register of Historic Places, or a structure and the land necessary
19	19	for acccess to and use of the structure, if the structure is
20	20	designated as a Recorded Texas Historic Landmark under Chapter 442,
21	21	Government Code, by the Texas Historical Commission. The term does
22	22	not include property listed in a register that is primarily for
23	23	objects buried below ground.
24	24	(2) "Rehabilitation" means the process of returning
25	25	property to a state of utility through repair or alteration so as to
26	26	make possible an efficient contemporary use of the property while
27	27	preserving those portions and features of the property that are
28	28	significant to its architectural and cultural values.
29	29	Sec. 23.9852. APPRAISAL OF HISTORIC PROPERTY. A person is
30	30	entitled to have property the person owns appraised under this
31	31	subchapter for purposes of taxation by a taxing unit if:
32	32	(1) the property is historic property;
33	33	(2) the property is in a class of historic property
34	34	determined by the governing body of the taxing unit to be eligible
35	35	for appraisal under this subchapter;
36	36	(3) within 24 months before the date the owner applied
37	37	for appraisal of the property under this subchapter, the owner
38	38	rehabilitated the property at a cost equal to at least 25 percent of
39	39	the appraised value of the property, excluding the appraised value
40	40	of the land, for the tax year preceding the year in which the owner
41	41	began rehabilitating the property; and
42	42	(4) the owner has entered into an agreement with the
43	43	governing body of the taxing unit as described by Section 23.9854.
44	44	Sec. 23.9853. APPLICATION. (a) A person claiming that the
45	45	person's property is eligible for appraisal under this subchapter
46	46	must file an application with the chief appraiser.
47	47	(b) To be valid, the application must:
48	48	(1) be on a form provided by the appraisal office and
49	49	prescribed by the comptroller; and
50	50	(2) contain the information necessary to determine the
51	51	validity of the claim, including evidence that the property is
52	52	described by Sections 23.9852(1) and (2) and that the owner of the
53	53	property has complied with Section 23.9852(3).
54	54	(c) The application form must include a statement that the
55	55	applicant is aware of the potential tax liability involved when the
56	56	property ceases to be eligible for appraisal under this subchapter.
57	57	(d) The application must be filed not later than October 1
58	58	of the tax year preceding the first tax year for which the appraisal
59	59	of the property under this subchapter is sought.
60	60	Sec. 23.9854. FORWARDING OF APPLICATION TO TAXING UNIT;
61	61	AGREEMENT; ACTION ON APPLICATION. (a) Not later than the 10th day
62	62	after the date the application is filed, the chief appraiser shall
63	63	send a copy of the application to the governing body of each taxing
64	64	unit that taxes the property.
65	65	(b) The governing body of a taxing unit to which a copy of
66	66	the application is sent shall approve the application if:
67	67	(1) the property meets the criteria specified by
68	68	Sections 23.9852(1) and (2) and has not been altered in a way that
69	69	adversely affects the elements that qualify it as historically
70	70	significant;
71	71	(2) the owner of the property has complied with
72	72	Section 23.9852(3); and
73	73	(3) the owner of the property has entered into an
74	74	agreement with the governing body of the taxing unit that requires
75	75	the owner for the period for which the property is eligible to be
76	76	appraised under this subchapter to:
77	77	(A) monitor the property for its continued
78	78	qualification for appraisal under this subchapter;
79	79	(B) comply with any rehabilitation plans and
80	80	minimum standards of maintenance provided by the agreement;
81	81	(C) make the historically significant aspects of
82	82	the property accessible to public view at least one day a year, if
83	83	the property is not visible from the public right-of-way;
84	84	(D) obtain the taxing unit's approval of any
85	85	demolition or alteration; and
86	86	(E) comply with any other provisions of the
87	87	agreement as applicable.
88	88	(c) After an agreement under this section between an owner
89	89	of property and the governing body of a taxing unit takes effect,
90	90	the provisions of the agreement, including the provisions described
91	91	by Subsections (b)(3)(A)-(D), may not be changed during the period
92	92	in which the property is appraised under this subchapter without
93	93	the approval of all parties to the agreement.
94	94	(d) Not later than December 31 of the tax year in which the
95	95	chief appraiser sends an application for appraisal of property
96	96	under this subchapter to the governing body of a taxing unit that
97	97	has designated a class of historic property to be eligible for
98	98	appraisal under this subchapter, the governing body shall approve
99	99	or deny the application.
100	100	(e) The governing body of a taxing unit may require the
101	101	applicant to submit records for purposes of determining whether the
102	102	applicant's property qualifies for appraisal under this
103	103	subchapter.
104	104	Sec. 23.9855. NOTICE TO CHIEF APPRAISER AND APPLICANT OF
105	105	ACTION ON APPLICATION. (a) Not later than the 10th day after the
106	106	date the governing body of a taxing unit that has designated a class
107	107	of historic property to be eligible for appraisal under this
108	108	subchapter determines whether property qualifies for the
109	109	appraisal, the governing body shall notify the chief appraiser and
110	110	the applicant of the determination.
111	111	(b) The governing body of a taxing unit that has not
112	112	designated a class of historic property to be eligible for
113	113	appraisal under this subchapter shall promptly return to the chief
114	114	appraiser an application for appraisal of property under this
115	115	subchapter sent to the governing body and notify the chief
116	116	appraiser and the applicant that the governing body has not made
117	117	such a designation.
118	118	Sec. 23.9856. APPRAISAL OF PROPERTY. If the governing body
119	119	of a taxing unit notifies the chief appraiser that property
120	120	qualifies for appraisal under this subchapter, the chief appraiser
121	121	shall, for the first 10 tax years following the tax year in which
122	122	the application is approved, appraise the property for purposes of
123	123	taxation by the taxing unit by subtracting from the market value of
124	124	the property the actual cost of rehabilitating the property.
125	125	Sec. 23.9857. CESSATION OF QUALIFICATION FOR SPECIAL
126	126	APPRAISAL. (a) Property ceases to qualify for appraisal under this
127	127	subchapter before the date provided by Section 23.9856 if:
128	128	(1) the owner notifies the chief appraiser that the
129	129	owner does not want the property to be appraised under this
130	130	subchapter;
131	131	(2) the property is sold or otherwise transferred to
132	132	an owner who is entitled to an exemption of the property from
133	133	taxation; or
134	134	(3) the governing body of the taxing unit notifies the
135	135	chief appraiser that the property does not qualify for appraisal
136	136	under this subchapter because the property no longer qualifies as
137	137	historic property or the owner has failed to comply with the
138	138	conditions established under Section 23.9854.
139	139	(b) A transfer of ownership of the property does not
140	140	disqualify the property from appraisal under this subchapter if:
141	141	(1) the property continues to qualify as historic
142	142	property; and
143	143	(2) the new owner files a notice of compliance with the
144	144	chief appraiser on a form provided by the appraisal office and
145	145	prescribed by the comptroller.
146	146	(c) A notice under Subsection (b)(2) must contain a
147	147	statement that the new owner is aware that the property is appraised
148	148	under this subchapter and of the potential tax liability involved
149	149	when the property ceases to be appraised under this subchapter.
150	150	(d) If property ceases to qualify for appraisal under this
151	151	subchapter, the owner shall immediately notify the chief appraiser.
152	152	Sec. 23.9858. ADDITIONAL TAX. (a) If property that has
153	153	been appraised under this subchapter ceases to qualify for
154	154	appraisal under this subchapter before the expiration of the period
155	155	provided by Section 23.9856, an additional tax is imposed on the
156	156	property by each taxing unit for which the property was appraised
157	157	under this subchapter equal to the difference between the taxes
158	158	imposed by the taxing unit on the property for each year preceding
159	159	the year in which the property ceased to qualify for appraisal under
160	160	this subchapter and the tax that would have been imposed by the
161	161	taxing unit had the property been taxed on the basis of market value
162	162	in each of those years, plus interest at an annual rate of seven
163	163	percent calculated from the dates on which the differences would
164	164	have become due.
165	165	(b) A tax lien attaches to the property on the date the
166	166	property ceases to qualify for appraisal under this subchapter to
167	167	secure payment of the additional tax and interest imposed by this
168	168	section and any penalties incurred. The lien exists in favor of
169	169	each taxing unit for which the additional tax is imposed.
170	170	(c) The additional tax imposed by this section does not
171	171	apply to a year for which the tax has already been imposed.
172	172	(d) A determination that property has ceased to qualify for
173	173	appraisal under this subchapter is made by the chief appraiser. The
174	174	chief appraiser shall deliver a notice of the determination to the
175	175	owner of the property as soon as possible after making the
176	176	determination and shall include in the notice an explanation of the
177	177	owner's right to protest the determination. If the owner does not
178	178	file a timely protest or if the final determination of the protest
179	179	is that the additional taxes are due, the assessor for each taxing
180	180	unit for which the property was appraised under this subchapter
181	181	shall prepare and deliver a bill for the additional taxes plus
182	182	interest as soon as practicable. The taxes and interest are due and
183	183	become delinquent and incur penalties and interest as provided by
184	184	law for ad valorem taxes imposed by the taxing unit if not paid
185	185	before the next February 1 that is at least 20 days after the date
186	186	the bill is delivered to the owner of the property.
187	187	(e) The sanctions provided by Subsection (a) do not apply if
188	188	property ceases to qualify for appraisal under this subchapter as a
189	189	result of:
190	190	(1) a sale or other transfer of ownership of the
191	191	property to an owner who is entitled to an exemption of the property
192	192	from taxation;
193	193	(2) alteration or destruction of the property through
194	194	no fault of the owner; or
195	195	(3) a condemnation.
196	196	Sec. 23.9859. ASSISTANCE OF STATE HISTORIC PRESERVATION
197	197	OFFICER. The governing body of a taxing unit may request the
198	198	assistance of the state historic preservation officer in conducting
199	199	activities under this subchapter.
200	200	Sec. 23.9860. RULES. The Texas Historical Commission shall
201	201	adopt rules as necessary to be used by appraisal districts and
202	202	taxing units in implementing this subchapter. The rules must
203	203	include rehabilitation and maintenance standards for historic
204	204	properties to be used by taxing units as minimum requirements for
205	205	ensuring that a historic property is safe and habitable, including:
206	206	(1) elimination of visual blight because of past
207	207	neglect of maintenance and repair to the exterior of the building,
208	208	including replacement of broken or missing doors and windows,
209	209	repair of deteriorated architectural features, and painting of
210	210	exterior surfaces;
211	211	(2) correction of structural defects and hazards;
212	212	(3) protection from weather damage because of
213	213	defective roofing, flashing, glazing, caulking, or lack of heat;
214	214	and
215	215	(4) elimination of any condition on the premises that
216	216	could cause or augment a fire or explosion.
217	217	SECTION 2. Section 25.02(a), Tax Code, is amended to read as
218	218	follows:
219	219	(a) The appraisal records shall be in the form prescribed by
220	220	the comptroller and shall include:
221	221	(1) the name and address of the owner or, if the name
222	222	or address is unknown, a statement that it is unknown;
223	223	(2) real property;
224	224	(3) separately taxable estates or interests in real
225	225	property, including taxable possessory interests in exempt real
226	226	property;
227	227	(4) personal property;
228	228	(5) the appraised value of land and, if the land is
229	229	appraised as provided by Subchapter C, D, E, or H, Chapter 23, the
230	230	market value of the land;
231	231	(6) the appraised value of improvements to land;
232	232	(7) the appraised value of a separately taxable estate
233	233	or interest in land;
234	234	(8) the appraised value of personal property;
235	235	(9) the kind of any partial exemption the owner is
236	236	entitled to receive, whether the exemption applies to appraised or
237	237	assessed value, and, in the case of an exemption authorized by
238	238	Section 11.23, the amount of the exemption;
239	239	(10) the appraised and market value of property
240	240	appraised under Subchapter I, Chapter 23;
241	241	(11) the tax year to which the appraisal applies; and
242	242	(12) [(11)] an identification of each taxing unit in
243	243	which the property is taxable.
244	244	SECTION 3. Section 25.22(a), Tax Code, is amended to read as
245	245	follows:
246	246	(a) By May 15 or as soon thereafter as practicable, the
247	247	chief appraiser shall submit the completed appraisal records to the
248	248	appraisal review board for review and determination of protests.
249	249	However, the chief appraiser may not submit the records until the
250	250	chief appraiser has delivered the notices required by Subsection
251	251	(d) of Section 11.45, Subsection (d) of Section 23.44, Subsection
252	252	(d) of Section 23.57, Subsection (d) of Section 23.79, Subsection
253	253	(d) of Section 23.85, Subsection (d) of Section 23.95, Subsection
254	254	(d) of Section 23.9805, and Section 25.19, and each taxing unit has
255	255	delivered the notice required by Section 23.9855.
256	256	SECTION 4. Section 31.01(c), Tax Code, is amended to read as
257	257	follows:
258	258	(c) The tax bill or a separate statement accompanying the
259	259	tax bill shall:
260	260	(1) identify the property subject to the tax;
261	261	(2) state the appraised value, assessed value, and
262	262	taxable value of the property;
263	263	(3) if the property is land appraised as provided by
264	264	Subchapter C, D, E, or H, Chapter 23, or is historic property
265	265	appraised as provided by Subchapter I, Chapter 23, state the market
266	266	value and the taxable value for purposes of deferred or additional
267	267	taxation as provided by Section 23.46, 23.55, 23.76, [or] 23.9807,
268	268	or 23.9858, as applicable;
269	269	(4) state the assessment ratio for the unit;
270	270	(5) state the type and amount of any partial exemption
271	271	applicable to the property, indicating whether it applies to
272	272	appraised or assessed value;
273	273	(6) state the total tax rate for the unit;
274	274	(7) state the amount of tax due, the due date, and the
275	275	delinquency date;
276	276	(8) explain the payment option and discounts provided
277	277	by Sections 31.03 and 31.05, if available to the unit's taxpayers,
278	278	and state the date on which each of the discount periods provided by
279	279	Section 31.05 concludes, if the discounts are available;
280	280	(9) state the rates of penalty and interest imposed
281	281	for delinquent payment of the tax;
282	282	(10) include the name and telephone number of the
283	283	assessor for the unit and, if different, of the collector for the
284	284	unit;
285	285	(11) for real property, state for the current tax year
286	286	and each of the preceding five tax years:
287	287	(A) the appraised value and taxable value of the
288	288	property;
289	289	(B) the total tax rate for the unit;
290	290	(C) the amount of taxes imposed on the property
291	291	by the unit; and
292	292	(D) the difference, expressed as a percent
293	293	increase or decrease, as applicable, in the amount of taxes imposed
294	294	on the property by the unit compared to the amount imposed for the
295	295	preceding tax year; and
296	296	(12) for real property, state the differences,
297	297	expressed as a percent increase or decrease, as applicable, in the
298	298	following for the current tax year as compared to the fifth tax year
299	299	before that tax year:
300	300	(A) the appraised value and taxable value of the
301	301	property;
302	302	(B) the total tax rate for the unit; and
303	303	(C) the amount of taxes imposed on the property
304	304	by the unit.
305	305	SECTION 5. Section 41.01(a), Tax Code, is amended to read as
306	306	follows:
307	307	(a) The appraisal review board shall:
308	308	(1) determine protests initiated by property owners;
309	309	(2) determine challenges initiated by taxing units;
310	310	(3) correct clerical errors in the appraisal records
311	311	and the appraisal rolls;
312	312	(4) act on motions to correct appraisal rolls under
313	313	Section 25.25;
314	314	(5) determine whether an exemption or a partial
315	315	exemption is improperly granted, [and] whether land is improperly
316	316	granted appraisal as provided by Subchapter C, D, E, or H, Chapter
317	317	23, and whether property is improperly granted appraisal as
318	318	provided by Subchapter I, Chapter 23; and
319	319	(6) take any other action or make any other
320	320	determination that this title specifically authorizes or requires.
321	321	SECTION 6. Section 41.41(a), Tax Code, is amended to read as
322	322	follows:
323	323	(a) A property owner is entitled to protest before the
324	324	appraisal review board the following actions:
325	325	(1) determination of the appraised value of the
326	326	owner's property or, in the case of land appraised as provided by
327	327	Subchapter C, D, E, or H, Chapter 23, or property appraised as
328	328	provided by Subchapter I, Chapter 23, determination of its
329	329	appraised or market value;
330	330	(2) unequal appraisal of the owner's property;
331	331	(3) inclusion of the owner's property on the appraisal
332	332	records;
333	333	(4) denial to the property owner in whole or in part of
334	334	a partial exemption;
335	335	(5) determination that the owner's land does not
336	336	qualify for appraisal as provided by Subchapter C, D, E, or H,
337	337	Chapter 23, or that the owner's property does not qualify for
338	338	appraisal as provided by Subchapter I, Chapter 23;
339	339	(6) identification of the taxing units in which the
340	340	owner's property is taxable in the case of the appraisal district's
341	341	appraisal roll;
342	342	(7) determination that the property owner is the owner
343	343	of property;
344	344	(8) a determination that a change in use of land
345	345	appraised under Subchapter C, D, E, or H, Chapter 23, has occurred
346	346	or that property has ceased to be eligible for appraisal under
347	347	Subchapter I, Chapter 23; or
348	348	(9) any other action of the chief appraiser, appraisal
349	349	district, or appraisal review board that applies to and adversely
350	350	affects the property owner.
351	351	SECTION 7. Section 41.44(a), Tax Code, is amended to read as
352	352	follows:
353	353	(a) Except as provided by Subsections (b), (b-1), (c),
354	354	(c-1), and (c-2), to be entitled to a hearing and determination of a
355	355	protest, the property owner initiating the protest must file a
356	356	written notice of the protest with the appraisal review board
357	357	having authority to hear the matter protested:
358	358	(1) before May 1 or not later than the 30th day after
359	359	the date that notice to the property owner was delivered to the
360	360	property owner as provided by Section 25.19, if the property is a
361	361	single-family residence that qualifies for an exemption under
362	362	Section 11.13, whichever is later;
363	363	(2) before June 1 or not later than the 30th day after
364	364	the date that notice was delivered to the property owner as provided
365	365	by Section 25.19 in connection with any other property, whichever
366	366	is later;
367	367	(3) in the case of a protest of a change in the
368	368	appraisal records ordered as provided by Subchapter A of this
369	369	chapter or by Chapter 25, not later than the 30th day after the date
370	370	notice of the change is delivered to the property owner; [or]
371	371	(4) in the case of a determination that a change in the
372	372	use of land appraised under Subchapter C, D, E, or H, Chapter 23,
373	373	has occurred, not later than the 30th day after the date the notice
374	374	of the determination is delivered to the property owner; or
375	375	(5) in the case of a determination that property has
376	376	ceased to be eligible for appraisal under Subchapter I, Chapter 23,
377	377	not later than the 30th day after the date the notice of the
378	378	determination is delivered to the property owner.
379	379	SECTION 8. Section 403.302(d), Government Code, is amended
380	380	to read as follows:
381	381	(d) For the purposes of this section, "taxable value" means
382	382	the market value of all taxable property less:
383	383	(1) the total dollar amount of any residence homestead
384	384	exemptions lawfully granted under Section 11.13(b) or (c), Tax
385	385	Code, in the year that is the subject of the study for each school
386	386	district;
387	387	(2) one-half of the total dollar amount of any
388	388	residence homestead exemptions granted under Section 11.13(n), Tax
389	389	Code, in the year that is the subject of the study for each school
390	390	district;
391	391	(3) the total dollar amount of any exemptions granted
392	392	before May 31, 1993, within a reinvestment zone under agreements
393	393	authorized by Chapter 312, Tax Code;
394	394	(4) subject to Subsection (e), the total dollar amount
395	395	of any captured appraised value of property that:
396	396	(A) is within a reinvestment zone created on or
397	397	before May 31, 1999, or is proposed to be included within the
398	398	boundaries of a reinvestment zone as the boundaries of the zone and
399	399	the proposed portion of tax increment paid into the tax increment
400	400	fund by a school district are described in a written notification
401	401	provided by the municipality or the board of directors of the zone
402	402	to the governing bodies of the other taxing units in the manner
403	403	provided by Section 311.003(e), Tax Code, before May 31, 1999, and
404	404	within the boundaries of the zone as those boundaries existed on
405	405	September 1, 1999, including subsequent improvements to the
406	406	property regardless of when made;
407	407	(B) generates taxes paid into a tax increment
408	408	fund created under Chapter 311, Tax Code, under a reinvestment zone
409	409	financing plan approved under Section 311.011(d), Tax Code, on or
410	410	before September 1, 1999; and
411	411	(C) is eligible for tax increment financing under
412	412	Chapter 311, Tax Code;
413	413	(5) for a school district for which a deduction from
414	414	taxable value is made under Subdivision (4), an amount equal to the
415	415	taxable value required to generate revenue when taxed at the school
416	416	district's current tax rate in an amount that, when added to the
417	417	taxes of the district paid into a tax increment fund as described by
418	418	Subdivision (4)(B), is equal to the total amount of taxes the
419	419	district would have paid into the tax increment fund if the district
420	420	levied taxes at the rate the district levied in 2005;
421	421	(6) the total dollar amount of any captured appraised
422	422	value of property that:
423	423	(A) is within a reinvestment zone:
424	424	(i) created on or before December 31, 2008,
425	425	by a municipality with a population of less than 18,000; and
426	426	(ii) the project plan for which includes
427	427	the alteration, remodeling, repair, or reconstruction of a
428	428	structure that is included on the National Register of Historic
429	429	Places and requires that a portion of the tax increment of the zone
430	430	be used for the improvement or construction of related facilities
431	431	or for affordable housing;
432	432	(B) generates school district taxes that are paid
433	433	into a tax increment fund created under Chapter 311, Tax Code; and
434	434	(C) is eligible for tax increment financing under
435	435	Chapter 311, Tax Code;
436	436	(7) the total dollar amount of any exemptions granted
437	437	under Section 11.251 or 11.253, Tax Code;
438	438	(8) the difference between the comptroller's estimate
439	439	of the market value and the productivity value of land that
440	440	qualifies for appraisal on the basis of its productive capacity,
441	441	except that the productivity value estimated by the comptroller may
442	442	not exceed the fair market value of the land;
443	443	(9) the portion of the appraised value of residence
444	444	homesteads of individuals who receive a tax limitation under
445	445	Section 11.26, Tax Code, on which school district taxes are not
446	446	imposed in the year that is the subject of the study, calculated as
447	447	if the residence homesteads were appraised at the full value
448	448	required by law;
449	449	(10) a portion of the market value of property not
450	450	otherwise fully taxable by the district at market value because of:
451	451	(A) action required by statute or the
452	452	constitution of this state that, if the tax rate adopted by the
453	453	district is applied to it, produces an amount equal to the
454	454	difference between the tax that the district would have imposed on
455	455	the property if the property were fully taxable at market value and
456	456	the tax that the district is actually authorized to impose on the
457	457	property, if this subsection does not otherwise require that
458	458	portion to be deducted; or
459	459	(B) action taken by the district under Subchapter
460	460	B or C, Chapter 313, Tax Code;
461	461	(11) the market value of all tangible personal
462	462	property, other than manufactured homes, owned by a family or
463	463	individual and not held or used for the production of income;
464	464	(12) the appraised value of property the collection of
465	465	delinquent taxes on which is deferred under Section 33.06, Tax
466	466	Code;
467	467	(13) the portion of the appraised value of property
468	468	the collection of delinquent taxes on which is deferred under
469	469	Section 33.065, Tax Code; [and]
470	470	(14) the amount by which the market value of a
471	471	residence homestead to which Section 23.23, Tax Code, applies
472	472	exceeds the appraised value of that property as calculated under
473	473	that section; and
474	474	(15) the amount by which the market value of property
475	475	appraised under Subchapter I, Chapter 23, Tax Code, exceeds the
476	476	appraised value of that property as calculated under that
477	477	subchapter.
478	478	SECTION 9. This Act applies only to ad valorem taxes imposed
479	479	for a tax year beginning on or after the effective date of this Act.
480	480	SECTION 10. This Act takes effect January 1, 2010.