By: Armbrister S.B. No. 1739
97S0877/1
A BILL TO BE ENTITLED
AN ACT
1-1 relating to the listing on an ad valorem tax appraisal roll of
1-2 certain possessory interests in exempt property.
1-3 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-4 SECTION 1. Subsection (b), Section 25.07, Tax Code, is
1-5 amended to read as follows:
1-6 (b) Except as provided by Subsections (b) and (c) of Section
1-7 11.11 of this code, a leasehold or other possessory interest in
1-8 exempt property may not be listed if:
1-9 (1) the property is permanent university fund land;
1-10 (2) the property is county public school fund
1-11 agricultural land;
1-12 (3) the property is a part of a public transportation
1-13 facility owned by an incorporated city or town and:
1-14 (A) is an airport passenger terminal building or
1-15 a building used primarily for maintenance of aircraft or other
1-16 aircraft services, for aircraft equipment storage, or for air
1-17 cargo;
1-18 (B) is an airport fueling system facility;
1-19 (C) is in a foreign-trade zone:
1-20 (i) that has been granted to a joint
1-21 airport board under Chapter 129, Acts of the 65th Legislature,
1-22 Regular Session, 1977 (Article 1446.8, Vernon's Texas Civil
1-23 Statutes);
2-1 (ii) the area of which in the portion of
2-2 the zone located in the airport operated by the joint airport board
2-3 does not exceed 2,500 acres; and
2-4 (iii) that is established and operating
2-5 pursuant to federal law; or
2-6 (D)(i) is in a foreign trade zone established
2-7 pursuant to federal law after June 1, 1991, which operates pursuant
2-8 to federal law;
2-9 (ii) is contiguous to or has access via a
2-10 taxiway to an airport located in two counties, one of which has a
2-11 population of 500,000 or more according to the federal decennial
2-12 census most recently preceding the establishment of the foreign
2-13 trade zone; and
2-14 (iii) is owned, directly or through a
2-15 corporation organized under the Development Corporation Act of 1979
2-16 (Article 5190.6, Vernon's Texas Civil Statutes), by the same
2-17 incorporated city or town which owns the airport;
2-18 (4) the interest is in a part of a park, market,
2-19 fairground, or similar public facility that is owned by an
2-20 incorporated city or town;
2-21 (5) the interest involves only the right to use the
2-22 property for grazing or other agricultural purposes; [or]
2-23 (6) the property is owned by the Texas National
2-24 Research Laboratory Commission or by a corporation formed by the
2-25 Texas National Research Laboratory Commission under Section
3-1 465.008(g), Government Code, and is used or is useful in connection
3-2 with an eligible undertaking as defined by Section 465.021,
3-3 Government Code; or
3-4 (7) the property is owned by an incorporated city or
3-5 town, a public port, or a navigation district created or operating
3-6 under Section 59, Article XVI, Texas Constitution, or under a
3-7 statute enacted under Section 59, Article XVI, Texas Constitution,
3-8 and is used as a facility or aid incidental or useful in the
3-9 operation or development of a port or waterway or in aid of
3-10 navigation-related commerce.
3-11 SECTION 2. The importance of this legislation and the
3-12 crowded condition of the calendars in both houses create an
3-13 emergency and an imperative public necessity that the
3-14 constitutional rule requiring bills to be read on three several
3-15 days in each house be suspended, and this rule is hereby suspended,
3-16 and that this Act take effect and be in force from and after its
3-17 passage, and it is so enacted.