By:  West                                                         H.B. No. 3218



A BILL TO BE ENTITLED

AN ACT

relating to the partial exemption of certain wind energy devices 
from ad valorem taxation.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:                        
	SECTION 1.  Section 11.31(b), Tax Code, is amended to read as 
follows:       
	(b)  In this section, "facility, device, or method for the 
control of air, water, or land pollution" means land that is 
acquired after January 1, 1994, or any structure, building, 
installation, excavation, machinery, equipment, or device, and any 
attachment or addition to or reconstruction, replacement, or 
improvement of that property, that is used, constructed, acquired, 
or installed wholly or partly to meet or exceed rules or regulations 
adopted by any environmental protection agency of the United 
States, this state, or a political subdivision of this state for the 
prevention, monitoring, control, or reduction of air, water, or 
land pollution including any wind energy producing device or 
facility which may be evaluated by the commission for a partial tax 
exemption based upon the reduction, prevention or control of air 
pollution.  This section does not apply to a motor vehicle.
	SECTION 2.  This Act takes effect January 1, 2004.