| 1 | | - | By: Farrar (Senate Sponsor - Huffman) H.B. No. 706 |
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| 2 | | - | (In the Senate - Received from the House April 13, 2015; |
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| 3 | | - | May 5, 2015, read first time and referred to Committee on Finance; |
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| 4 | | - | May 12, 2015, reported favorably by the following vote: Yeas 10, |
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| 5 | | - | Nays 0; May 12, 2015, sent to printer.) |
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| 6 | | - | Click here to see the committee vote |
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| 1 | + | H.B. No. 706 |
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| 10 | 4 | | AN ACT |
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| 11 | 5 | | relating to the procedure for claiming an exemption from ad valorem |
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| 12 | 6 | | taxation of property on which a solar or wind-powered energy device |
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| 13 | 7 | | is installed or constructed. |
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| 14 | 8 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 15 | 9 | | SECTION 1. Section 11.43(c), Tax Code, is amended to read as |
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| 16 | 10 | | follows: |
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| 17 | 11 | | (c) An exemption provided by Section 11.13, 11.131, 11.132, |
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| 18 | 12 | | 11.17, 11.18, 11.182, 11.1827, 11.183, 11.19, 11.20, 11.21, 11.22, |
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| 19 | 13 | | 11.23(h), (j), or (j-1), 11.231, 11.254, 11.27, 11.271, 11.29, |
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| 20 | 14 | | 11.30, 11.31, or 11.315, once allowed, need not be claimed in |
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| 21 | 15 | | subsequent years, and except as otherwise provided by Subsection |
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| 22 | 16 | | (e), the exemption applies to the property until it changes |
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| 23 | 17 | | ownership or the person's qualification for the exemption |
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| 24 | 18 | | changes. However, the chief appraiser may require a person allowed |
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| 25 | 19 | | one of the exemptions in a prior year to file a new application to |
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| 26 | 20 | | confirm the person's current qualification for the exemption by |
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| 27 | 21 | | delivering a written notice that a new application is required, |
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| 28 | 22 | | accompanied by an appropriate application form, to the person |
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| 29 | 23 | | previously allowed the exemption. |
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| 30 | 24 | | SECTION 2. This Act applies only to a tax year beginning on |
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| 31 | 25 | | or after the effective date of this Act. |
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| 32 | 26 | | SECTION 3. This Act takes effect January 1, 2016. |
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| 33 | | - | * * * * * |
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| 27 | + | ______________________________ ______________________________ |
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| 28 | + | President of the Senate Speaker of the House |
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| 29 | + | I certify that H.B. No. 706 was passed by the House on April |
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| 30 | + | 9, 2015, by the following vote: Yeas 134, Nays 9, 2 present, not |
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| 31 | + | voting. |
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| 32 | + | ______________________________ |
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| 33 | + | Chief Clerk of the House |
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| 34 | + | I certify that H.B. No. 706 was passed by the Senate on May |
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| 35 | + | 20, 2015, by the following vote: Yeas 28, Nays 2. |
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| 36 | + | ______________________________ |
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| 37 | + | Secretary of the Senate |
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| 38 | + | APPROVED: _____________________ |
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| 39 | + | Date |
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| 40 | + | _____________________ |
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| 41 | + | Governor |
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