82R10044 CJC/NAJ-F
By: Menendez H.B. No. 2042
A BILL TO BE ENTITLED
AN ACT
relating to defense base development authorities, including the
powers of an authority and the taxation of certain tangible
personal property located on the base property for which the
authority is established.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 379B.004(a), Local Government Code, is
amended to read as follows:
(a) An authority may exercise power necessary or convenient
to carry out a purpose of this chapter, including the power to:
(1) adopt an official seal, or alter it;
(2) adopt rules;
(3) enter into a contract or incur a liability;
(4) acquire and dispose of money;
(5) select a depository;
(6) establish a system of accounts for the authority;
(7) invest funds in accordance with Chapter 2256,
Government Code;
(8) set the fiscal year for the authority;
(9) adopt an annual operating budget for major
expenditures before the beginning of the fiscal year;
(10) borrow money or issue a bond in an amount that
does not exceed the maximum amount set by the board;
(11) loan money;
(12) acquire, lease, lease-purchase, convey, grant a
mortgage on, or otherwise dispose of a property right, including a
right regarding base property;
(13) lease property located on the base property to a
person to effect the purposes of this chapter;
(14) request and accept a donation, grant, guaranty,
or loan from any source permitted by law;
(15) operate and maintain an office;
(16) charge for the use, lease, or sale of an open
space or a facility [or service];
(17) exercise a power granted to a municipality by
Chapter 380;
(18) authorize by resolution the incorporation of a
nonprofit airport facility financing corporation as provided and
authorized by Subchapter E, Chapter 22, Transportation Code, to
provide financing to pay the costs, including interest, and
reserves for the costs of an airport facility authorized by that
chapter and for other purposes set forth in the articles of
incorporation;
(19) exercise the powers granted to a local government
for the financing of facilities to be located on airport property,
including those set out in Chapter 22, Transportation Code,
consistent with the requirements and the purposes of Section 52-a,
Article III, Texas Constitution;
(20) lease, own, and operate an airport and exercise
the powers granted to municipalities and counties by Chapter 22,
Transportation Code;
(21) lease, own, and operate port facilities for air,
trucking, and rail transportation;
(22) provide security for port functions, facilities,
and operations; and
(23) cooperate with and participate in programs and
security efforts of this state and the federal Department of
Homeland Security.
SECTION 2. Chapter 379B, Local Government Code, is amended
by adding Section 379B.0042 to read as follows:
Sec. 379B.0042. SERVICES. An authority may charge for a
service provided, including:
(1) professional consultation services provided in
relation to international trade, planning, land use, or
construction;
(2) real estate development services, including an
employee licensed under Chapter 1101, Occupations Code, acting as a
broker;
(3) support or participation in the acquisition of
venture capital to finance the authority's redevelopment project,
both inside and outside the authority;
(4) participation in or assistance on a joint venture
composed of both public and private entities;
(5) promotion of an activity that creates employment
opportunities; and
(6) any other service provided in relation to a
project undertaken by the authority, alone or with others, to
fulfill an authority purpose or objective.
SECTION 3. Effective January 1, 2012, Section 379B.011,
Local Government Code, is amended by adding Subsections (c), (d),
and (e) to read as follows:
(c) A commercial aircraft to be used as an instrumentality
of commerce that is under construction inside the authority is
presumed to be in interstate, international, or foreign commerce
and not located in this state for longer than a temporary period for
purposes of Sections 11.01 and 21.02, Tax Code.
(d) Tangible personal property located inside the authority
is presumed to be in interstate, international, or foreign commerce
and not located in this state for longer than a temporary period for
purposes of Sections 11.01 and 21.02, Tax Code, if the owner
demonstrates to the chief appraiser for the appraisal district in
which the authority is located that the owner intends to
incorporate the property into or attach the property to a
commercial aircraft described by Subsection (c).
(e) In this section, "commercial aircraft" means an
aircraft under construction that is designed to be used as
described by Section 21.05(e), Tax Code.
SECTION 4. Sections 379B.011(c), (d), and (e), Local
Government Code, as added by this Act, apply only to ad valorem
taxes imposed for a tax year beginning on or after January 1, 2012.
SECTION 5. Except as otherwise provided by this Act, this
Act takes effect September 1, 2011.