83R19691 TJB-F
By: Eiland H.B. No. 1897
Substitute the following for H.B. No. 1897:
By: Hilderbran C.S.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(i), Tax Code, is amended to read as
follows:
(i) A chief appraiser may not accept an application for an
exemption authorized by this section and a property owner is not
entitled to the exemption unless the property owner provides to the
chief appraiser at the time the property owner files the
application [A person seeking an exemption under this section shall
provide to the chief appraiser] a copy of the letter issued by the
executive director of the Texas Commission on Environmental Quality
under Subsection (d) determining that the facility, device, or
method is used wholly or partly as pollution control property. The
chief appraiser shall accept a final determination by the executive
director as conclusive evidence that the facility, device, or
method is used wholly or partly as pollution control property. A
property owner is not entitled to an exemption authorized by this
section, or to relief for the denial of the exemption, in whole or
in part, for any tax year preceding the tax year in which the
property owner satisfies the requirements of this subsection.
SECTION 2. The changes in law made by this Act apply only to
an application for an exemption that is pending before a chief
appraiser on the effective date of this Act or is filed with a chief
appraiser on or after the effective date of this Act. An
application for an exemption that is filed with a chief appraiser
before the effective date of this Act and is not pending on the
effective date of this Act is governed by the law in effect when the
application was filed, and the former law is continued in effect for
that purpose.
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.