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A BILL TO BE ENTITLED
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AN ACT
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relating to an exemption from ad valorem taxation for certain |
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poultry facilities. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter B, Chapter 11, Tax Code, is amended by |
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adding Section 11.162 to read as follows: |
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Sec. 11.162. POULTRY FACILITIES. (a) In this section: |
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(1) "Poultry" means chickens, ducks, geese, or |
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turkeys. |
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(2) "Poultry facility" means a building, structure, or |
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fixture that: |
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(A) is used to raise, grow, feed, or otherwise |
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produce poultry for commercial purposes; or |
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(B) is a commercial poultry hatchery that is used |
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to produce chicks, ducklings, goslings, or poults. |
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(b) A poultry facility is exempt from ad valorem taxation. |
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(c) The exemption provided by this section does not apply to |
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the land on which a poultry facility is located. |
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SECTION 2. Section 11.43(c), Tax Code, is amended to read as |
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follows: |
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(c) An exemption provided by Section 11.13, 11.162, 11.17, |
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11.18, 11.182, 11.183, 11.19, 11.20, 11.21, 11.22, 11.23(h), (j), |
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or (j-1), 11.29, 11.30, or 11.31, once allowed, need not be claimed |
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in subsequent years, and except as otherwise provided by Subsection |
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(e), the exemption applies to the property until it changes |
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ownership or the person's qualification for the exemption changes. |
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However, the chief appraiser may require a person allowed one of the |
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exemptions in a prior year to file a new application to confirm the |
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person's current qualification for the exemption by delivering a |
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written notice that a new application is required, accompanied by |
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an appropriate application form, to the person previously allowed |
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the exemption. |
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SECTION 3. This Act applies only to ad valorem taxes imposed |
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for a tax year beginning on or after the effective date of this Act. |
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SECTION 4. This Act takes effect January 1, 2008, but only |
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if the constitutional amendment proposed by the 80th Legislature, |
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Regular Session, 2007, authorizing the legislature to exempt |
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poultry facilities from ad valorem taxation is approved by the |
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voters. If that amendment is not approved by the voters, this Act |
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has no effect. |