By: Eiland (Senate Sponsor - Carona) H.B. No. 1897
(In the Senate - Received from the House May 8, 2013;
May 9, 2013, read first time and referred to Committee on Business
and Commerce; May 16, 2013, reported favorably by the following
vote: Yeas 7, Nays 0; May 16, 2013, sent to printer.)
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 person seeking an exemption under this section shall
provide to the chief appraiser at the time an application for the
exemption is filed in accordance with Section 11.43 a copy of the
letter issued by the executive director of the Texas Commission on
Environmental Quality under Subsection (d), or a copy of the final
letter issued by the executive director under Subsection (e) if the
determination is appealed under that subsection, 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. Notwithstanding Section
41.41(a)(4), a property owner is not entitled to a remedy for the
denial of an exemption for pollution control property, in whole or
in part, and is not entitled to an exemption for any period that
precedes the property owner's compliance with the requirements of
this subsection.
SECTION 2. The changes in law made by this Act apply to any
determination under Section 11.31, Tax Code, that becomes final on
or after the effective date of this Act. A determination that
becomes final before the effective date of this Act is governed by
the law in effect immediately before the effective date of this Act,
and that law is continued in effect for that purpose.
SECTION 3. The changes in law made by this Act do not permit
a taxing unit to recover taxes not assessed and collected because of
an exemption granted under Section 11.31, Tax Code, before the
effective date of this Act.
SECTION 4. 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.
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