83R16016 CJC-D
By: Anchia H.B. No. 1736
Substitute the following for H.B. No. 1736:
By: Hilderbran C.S.H.B. No. 1736
A BILL TO BE ENTITLED
AN ACT
relating to a temporary exemption from ad valorem taxation of
property used to collect, process, and deliver landfill-generated
gas.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter B, Chapter 11, Tax Code, is amended by
adding Section 11.311 to read as follows:
Sec. 11.311. TEMPORARY EXEMPTION: LANDFILL-GENERATED GAS
CONVERSION FACILITIES. (a) This section applies only to real and
personal property that is used in the manner described by
Subsection (b) on January 1, 2014.
(b) A person is entitled to an exemption from taxation of
the real and personal property the person owns that is located on or
in close proximity to a landfill and is used to:
(1) collect gas generated by the landfill;
(2) compress and transport the gas;
(3) process the gas so that it may be:
(A) delivered into a natural gas pipeline; or
(B) used as a transportation fuel in
methane-powered on-road or off-road vehicles or equipment; and
(4) deliver the gas:
(A) into a natural gas pipeline; or
(B) to a methane fueling station.
(c) Property described by this section is considered to be
property used as a facility, device, or method for the control of
air, water, or land pollution.
(d) This section expires December 31, 2015.
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, 2014.