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AN ACT
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relating to the implementation of the exemption from ad valorem |
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taxation for pollution control property. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 11.31, Tax Code, is amended by adding |
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Subsections (g-1) and (n) to read as follows: |
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(g-1) The standards and methods for making a determination |
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under this section that are established in the rules adopted under |
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Subsection (g) apply uniformly to all applications for |
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determinations under this section, including applications relating |
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to facilities, devices, or methods for the control of air, water, or |
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land pollution included on a list adopted by the Texas Commission on |
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Environmental Quality under Subsection (k). |
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(n) The Texas Commission on Environmental Quality shall |
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establish a permanent advisory committee consisting of |
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representatives of industry, appraisal districts, taxing units, |
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and environmental groups, as well as members who are not |
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representatives of any of those entities but have substantial |
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technical expertise in pollution control technology and |
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environmental engineering, to advise the commission regarding the |
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implementation of this section. Chapter 2110, Government Code, |
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does not apply to the size, composition, or duration of the advisory |
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committee. |
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SECTION 2. As soon as practicable after the effective date |
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of this Act, the Texas Commission on Environmental Quality shall |
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appoint the initial members of the advisory committee under Section |
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11.31(n), Tax Code, as added by this Act. |
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SECTION 3. (a) The change in law made by this Act applies |
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only to a determination under Section 11.31, Tax Code: |
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(1) issued before the effective date of this Act that |
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is not final as of the effective date of this Act or issued on or |
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after the effective date of this Act; and |
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(2) the application for which: |
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(A) was filed before the effective date of this |
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Act but not before January 1, 2009; or |
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(B) is filed on or after the effective date of |
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this Act. |
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(b) A determination under Section 11.31, Tax Code, that is |
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final as of the effective date of this Act or the application for |
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which was filed before January 1, 2009, is governed by the law as it |
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existed immediately before the effective date of this Act, and that |
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law is continued in effect for that purpose. |
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SECTION 4. This Act applies only to ad valorem taxes imposed |
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for a tax year beginning on or after the effective date of this Act. |
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SECTION 5. This Act takes effect September 1, 2009. |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I certify that H.B. No. 3206 was passed by the House on May |
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15, 2009, by the following vote: Yeas 140, Nays 0, 1 present, not |
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voting. |
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______________________________ |
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Chief Clerk of the House |
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I certify that H.B. No. 3206 was passed by the Senate on May |
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27, 2009, by the following vote: Yeas 31, Nays 0. |
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______________________________ |
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Secretary of the Senate |
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APPROVED: _____________________ |
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Date |
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_____________________ |
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Governor |