By Zaffirini S.B. No. 1773
76R8356 JD-D
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the exemption from ad valorem taxation of pollution
1-3 control equipment.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Sections 11.31(c)-(g), Tax Code, are amended to
1-6 read as follows:
1-7 (c) A person is eligible for an exemption under this section
1-8 for property initially placed into use as a facility, device, or
1-9 method for the control of air, water, or land pollution on or after
1-10 March 1, 2000, only if the person complies with Subsection (d)
1-11 before the person begins to use the property as a facility, device,
1-12 or method for the control of air, water, or land pollution.
1-13 (d) In applying for an exemption under this section, the [a]
1-14 person seeking the exemption shall present in a permit application
1-15 or permit exemption request to the executive director of the Texas
1-16 Natural Resource Conservation Commission:
1-17 (1) information detailing:
1-18 (A) [(1)] the anticipated environmental benefits
1-19 from the installation of the facility, device, or method for the
1-20 control of air, water, or land pollution;
1-21 (B) [(2)] the estimated cost of the pollution
1-22 control facility, device, or method; and
1-23 (C) [(3)] the purpose of the installation of
1-24 such facility, device, or method, and the proportion of the
2-1 installation that is pollution control property; and
2-2 (2) if [. If] the installation includes property that
2-3 is not used wholly for the control of air, water, or land
2-4 pollution, [the person seeking the exemption shall also present]
2-5 such financial or other data as the executive director requires by
2-6 rule for the determination of the proportion of the installation
2-7 that is pollution control property.
2-8 (e) [(d)] Following submission of the information required
2-9 by Subsection (d) [(c)], the executive director of the Texas
2-10 Natural Resource Conservation Commission shall determine if the
2-11 facility, device, or method is used wholly or partly as a facility,
2-12 device, or method for the control of air, water, or land pollution.
2-13 As soon as practicable, the executive director shall send notice by
2-14 regular mail to the chief appraiser of the appraisal district for
2-15 the county in which the property is located that the person has
2-16 applied for a determination under this subsection. If the
2-17 executive director determines that the facility, device, or method
2-18 is used wholly or partly to control pollution, the director shall
2-19 issue a letter to the person stating that determination and the
2-20 proportion of the installation that is pollution control property.
2-21 (f) [(e)] The Texas Natural Resource Conservation Commission
2-22 may charge a person seeking a determination that property is
2-23 pollution control property an additional fee not to exceed its
2-24 administrative costs for processing the information, making the
2-25 determination, and issuing the letter required by this section.
2-26 The commission may adopt rules to implement this section.
2-27 (g) [(f)] A person seeking an exemption under this section
3-1 shall provide to the chief appraiser a copy of the letter issued by
3-2 the executive director of the Texas Natural Resource Conservation
3-3 Commission under Subsection (e) [(d)]. The chief appraiser shall
3-4 accept the copy of the letter from the executive director as
3-5 conclusive evidence that the facility, device, or method is used
3-6 wholly or partly as pollution control property.
3-7 (h) [(g)] This section does not apply to a facility, device,
3-8 or method for the control of air, water, or land pollution that was
3-9 subject to a tax abatement agreement executed before January 1,
3-10 1994.
3-11 SECTION 2. This Act takes effect January 1, 2000, and
3-12 applies to a tax year that begins on or after that date.
3-13 SECTION 3. The importance of this legislation and the
3-14 crowded condition of the calendars in both houses create an
3-15 emergency and an imperative public necessity that the
3-16 constitutional rule requiring bills to be read on three several
3-17 days in each house be suspended, and this rule is hereby suspended.