| 4 | 6 | | AN ACT |
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| 5 | 7 | | relating to the determination that certain property is used as an |
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| 6 | 8 | | aid or facility incidental to or useful in the operation or |
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| 7 | 9 | | development of a port or waterway or in aid of navigation-related |
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| 8 | 10 | | commerce for purposes of the application of certain ad valorem tax |
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| 9 | 11 | | laws. |
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| 10 | 12 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 11 | 13 | | SECTION 1. Section 25.07, Tax Code, is amended by adding |
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| 12 | 14 | | Subsections (d) and (e) to read as follows: |
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| 13 | 15 | | (d) For purposes of Subsection (b)(6)(B) of this section, |
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| 14 | 16 | | property is used as an aid or facility incidental to or useful in |
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| 15 | 17 | | the operation or development of a port or waterway or in aid of |
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| 16 | 18 | | navigation-related commerce if the property: |
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| 17 | 19 | | (1) is leased to a person: |
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| 18 | 20 | | (A) engaged in the business of |
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| 19 | 21 | | navigation-related commerce; or |
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| 20 | 22 | | (B) for a purpose described by Section 60.101, |
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| 21 | 23 | | 61.162, or 63.153, Water Code, or for the placement on the property |
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| 22 | 24 | | of an improvement described by those sections; |
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| 23 | 25 | | (2) is located: |
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| 24 | 26 | | (A) adjacent to a federal navigation project; or |
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| 25 | 27 | | (B) in a foreign trade zone established and |
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| 26 | 28 | | operated under federal law; or |
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| 27 | 29 | | (3) includes part of a rail facility that serves the |
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| 28 | 30 | | tenants and users of the port or waterway. |
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| 29 | 31 | | (e) In this section, "navigation-related commerce" includes |
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| 30 | 32 | | the following if engaged in by a person: |
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| 31 | 33 | | (1) an activity that requires the person to hold a |
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| 32 | 34 | | maritime-related license or permit issued by a navigation district, |
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| 33 | 35 | | including providing stevedoring, steamship agency, towing, |
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| 34 | 36 | | tugboat, or line handling services; |
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| 35 | 37 | | (2) an activity that requires the person to hold a |
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| 36 | 38 | | franchise issued by a navigation district; |
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| 37 | 39 | | (3) possessing a leasehold interest in property owned |
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| 38 | 40 | | by a navigation district that connects infrastructure to a public |
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| 39 | 41 | | dock; |
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| 40 | 42 | | (4) hauling cargo into or across a public dock; |
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| 41 | 43 | | (5) commercial fishing; |
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| 42 | 44 | | (6) constructing, fabricating, cleaning, repairing, |
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| 43 | 45 | | dismantling, or recycling vessels; |
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| 44 | 46 | | (7) pilotage; or |
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| 45 | 47 | | (8) an activity described by Section 60.101, 61.162, |
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| 46 | 48 | | or 63.153, Water Code. |
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| 47 | 49 | | SECTION 2. This Act applies only to the taxation of property |
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| 48 | 50 | | for a tax year beginning on or after the effective date of this Act. |
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| 49 | 51 | | SECTION 3. This Act takes effect September 1, 2021. |
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| 50 | | - | ______________________________ ______________________________ |
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| 51 | | - | President of the Senate Speaker of the House |
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| 52 | | - | I hereby certify that S.B. No. 1315 passed the Senate on |
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| 53 | | - | April 27, 2021, by the following vote: Yeas 29, Nays 2; |
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| 54 | | - | May 25, 2021, Senate refused to concur in House amendments and |
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| 55 | | - | requested appointment of Conference Committee; May 27, 2021, House |
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| 56 | | - | granted request of the Senate; May 30, 2021, Senate adopted |
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| 57 | | - | Conference Committee Report by the following vote: Yeas 29, |
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| 58 | | - | Nays 2. |
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| 59 | | - | ______________________________ |
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| 60 | | - | Secretary of the Senate |
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| 61 | | - | I hereby certify that S.B. No. 1315 passed the House, with |
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| 62 | | - | amendments, on May 23, 2021, by the following vote: Yeas 135, |
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| 63 | | - | Nays 10, one present not voting; May 27, 2021, House granted |
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| 64 | | - | request of the Senate for appointment of Conference Committee; |
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| 65 | | - | May 30, 2021, House adopted Conference Committee Report by the |
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| 66 | | - | following vote: Yeas 106, Nays 33, two present not voting. |
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| 67 | | - | ______________________________ |
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| 68 | | - | Chief Clerk of the House |
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| 69 | | - | Approved: |
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| 70 | | - | ______________________________ |
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| 71 | | - | Date |
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| 72 | | - | ______________________________ |
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| 73 | | - | Governor |
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