Enrolled Bill Summary

            House Bill 3121 amends provisions of the Tax Code relating to the determination, by the executive director of the Texas Natural Resource Conservation Commission, as to whether a property or portion thereof is eligible for a pollution control exemption. Previous law required a letter from the executive director to the property owner if the determination was affirmative. House Bill 3121 requires a letter whether the determination is affirmative or negative, and the forwarding of a copy of that letter by the executive director to the applicable chief appraiser. Other provisions of the bill establish a procedure whereby a property owner or chief appraiser can appeal an adverse determination to commission members, but specifies that such an appeal is not to be considered a contested case. The bill requires the commission to adopt rules setting specific standards to ensure that determinations are equal and uniform and to distinguish the portion of a property that is used for pollution control and is eligible for the exemption from the portion that is not so used and is ineligible.