| 1 | 1 | | 85R4779 SMT-D |
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| 2 | 2 | | By: Sanford H.B. No. 1252 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to the authority of a taxing unit to authorize tax |
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| 8 | 8 | | incentives for the development of property for gambling purposes. |
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| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 10 | | SECTION 1. Section 312.204, Tax Code, is amended by adding |
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| 11 | 11 | | Subsection (d-1) to read as follows: |
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| 12 | 12 | | (d-1) The property subject to a tax abatement agreement made |
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| 13 | 13 | | under this section may not be used as a gambling establishment. In |
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| 14 | 14 | | this subsection, "gambling establishment" includes: |
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| 15 | 15 | | (1) a game room subject to regulation under Subchapter |
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| 16 | 16 | | E, Chapter 234, Local Government Code; |
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| 17 | 17 | | (2) a racetrack as defined by Section 1.03, Texas |
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| 18 | 18 | | Racing Act (Article 179e, Vernon's Texas Civil Statutes); or |
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| 19 | 19 | | (3) an establishment that conducts a casino game or a |
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| 20 | 20 | | game of chance that involves the making of a bet and in which the |
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| 21 | 21 | | outcome may be partially determined by skill or ability. |
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| 22 | 22 | | SECTION 2. Section 313.024, Tax Code, is amended by adding |
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| 23 | 23 | | Subsection (b-1) to read as follows: |
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| 24 | 24 | | (b-1) To be eligible for a limitation on appraised value |
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| 25 | 25 | | under this subchapter, the entity may not use the property as a |
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| 26 | 26 | | gambling establishment. In this subsection, "gambling |
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| 27 | 27 | | establishment" includes: |
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| 28 | 28 | | (1) a game room subject to regulation under Subchapter |
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| 29 | 29 | | E, Chapter 234, Local Government Code; |
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| 30 | 30 | | (2) a racetrack as defined by Section 1.03, Texas |
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| 31 | 31 | | Racing Act (Article 179e, Vernon's Texas Civil Statutes); or |
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| 32 | 32 | | (3) an establishment that conducts a casino game or a |
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| 33 | 33 | | game of chance that involves the making of a bet and in which the |
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| 34 | 34 | | outcome may be partially determined by skill or ability. |
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| 35 | 35 | | SECTION 3. (a) The change in law made by this Act to Section |
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| 36 | 36 | | 312.204, Tax Code, applies to a tax abatement agreement entered |
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| 37 | 37 | | into on or after the effective date of this Act. A tax abatement |
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| 38 | 38 | | agreement entered into before the effective date of this Act is |
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| 39 | 39 | | governed by the law as it existed immediately before the effective |
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| 40 | 40 | | date of this Act, and that law is continued in effect for that |
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| 41 | 41 | | purpose. |
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| 42 | 42 | | (b) The change in law made by this Act to Section 313.024, |
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| 43 | 43 | | Tax Code, applies to an agreement for a limitation on appraised |
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| 44 | 44 | | value entered into on or after the effective date of this Act. An |
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| 45 | 45 | | agreement for a limitation on appraised value entered into before |
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| 46 | 46 | | the effective date of this Act is governed by the law as it existed |
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| 47 | 47 | | immediately before the effective date of this Act, and that law is |
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| 48 | 48 | | continued in effect for that purpose. |
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| 49 | 49 | | SECTION 4. This Act takes effect September 1, 2017. |
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