83R8967 TJB-F
By: Eiland H.B. No. 1897
A BILL TO BE ENTITLED
AN ACT
relating to the exemption from ad valorem taxation of pollution
control property.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 11.31, Tax Code, is amended by adding
Subsections (o) and (p) to read as follows:
(o) A determination that a facility, device, or method is
used wholly or partly as a facility, device, or method for the
control of air, water, or land pollution is effective January 1 of
the year following the year in which the determination becomes
final or, if the determination is appealed, the appeal is finally
determined.
(p) Notwithstanding Section 11.43(c), the executive
director may require a person allowed an exemption under this
section in a prior year to file a new permit application or permit
exemption request under Subsection (c) to confirm the person's
current qualification for the exemption by delivering a written
notice that a new application or request is required to the person
previously allowed the exemption.
SECTION 2. The change in law made by Section 11.31(o), Tax
Code, as added by this Act, applies only to a determination that
becomes final or the appeal of which is finally determined on or
after the effective date of this Act.
SECTION 3. This Act takes effect immediately if it receives
a vote of two-thirds of all the members elected to each house, as
provided by Section 39, Article III, Texas Constitution. If this
Act does not receive the vote necessary for immediate effect, this
Act takes effect September 1, 2013.