By Saunders H.B. No. 3105 A BILL TO BE ENTITLED 1-1 AN ACT 1-2 relating to the appraisal of real property used for the permitted 1-3 disposal of solid waste. 1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: 1-5 SECTION 1. PURPOSE. The purpose of this Act is to clarify 1-6 current law relating to the appraisal of real property subject to a 1-7 specific permit that is intangible personal property. 1-8 SECTION 2. Section 23.21, Tax Code, is added to read as 1-9 follows: 1-10 Sec. 23.21 Real property that is to be used for the 1-11 permitted disposal of solid waste must be appraised at the market 1-12 value of unimproved real property that is located in the same 1-13 proximate area. Additional valuation based on the anticipated 1-14 income from future use of the real property as a solid waste 1-15 disposal site or from the intangible value of the permit 1-16 authorizing the disposal of solid waste is prohibited by this 1-17 section. 1-18 SECTION 3. Section 23.21, Tax Code, applies to all 1-19 appraisals of real property used for the permitted disposal of 1-20 solid waste that are not finalized or the assessed taxes are still 1-21 under protest or review by a district court as of the effective 1-22 date of this Act. 1-23 SECTION 4. The importance of this legislation and the 2-1 crowded condition of the calendars in both houses create an 2-2 emergency and an imperative public necessity that the conditional 2-3 rule requiring bills to be read on three several days in each house 2-4 be suspended, and this rule is hereby suspended, and this Act take 2-5 effect and be in force from after its passage, and it is so 2-6 enacted.