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.