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Amend CSHB 3097 (House committee printing) by adding the
following Articles to the bill, appropriately numbered, and
renumbering subsequent Articles accordingly:
ARTICLE ____. AD VALOREM TAXATION OF HEAVY EQUIPMENT
SECTION ____.01. (a) Section 23.1242(i), Tax Code, is
amended to read as follows:
(i) If the amount in the escrow account is not sufficient to
pay the taxes in full, the collector shall apply the money to the
taxes and deliver to the owner a tax receipt for the partial payment
and a tax bill for the amount of the deficiency together with a
statement that the owner must remit to the collector the balance of
the total tax due. If the amount in the escrow account exceeds the
amount of the taxes due, the owner, at the owner's election, is
entitled to receive:
(1) a refund of the excess amount; or
(2) a credit in the amount of the excess amount to be
credited to the owner's escrow account for prepayment of taxes
imposed in the following tax year.
(b) Subsection (a) of this section applies only to the
payment of ad valorem taxes imposed in 2009 or a subsequent tax
year.
ARTICLE ____. TAXATION OF SALES OF OFF-ROAD VEHICLES
SECTION ____.01. Section 152.001, Tax Code, is amended by
amending Subdivision (3) and adding Subdivisions (20) and (21) to
read as follows:
(3) "Motor vehicle [Vehicle]" includes:
(A) a self-propelled vehicle designed to
transport persons or property on a public highway;
(B) a trailer and semitrailer, including a van,
flatbed, tank, dumpster, dolly, jeep, stinger, auxiliary axle, or
converter gear; [and]
(C) a house trailer as defined by Chapter 501,
Transportation Code; and
(D) an off-road vehicle that is not required to
be registered under Chapter 502, Transportation Code.
(20) "Off-road vehicle" means:
(A) an all-terrain vehicle, as defined by Section
502.001, Transportation Code;
(B) a recreational off-highway vehicle; or
(C) a motorcycle designed by the manufacturer for
off-highway use.
(21) "Recreational off-highway vehicle" means a
vehicle that is:
(A) equipped with a non-straddle seat for the use
of:
(i) the operator; and
(ii) a passenger, if the vehicle is
designed by the manufacturer to transport a passenger;
(B) designed to propel itself with four or more
tires in contact with the ground;
(C) designed by the manufacturer for off-highway
use by the operator only; and
(D) not designed by the manufacturer primarily
for farming or lawn care.
(b) Subchapter B, Chapter 501, Transportation Code, is
amended by adding Section 501.0225 to read as follows:
Sec. 501.0225. CERTIFICATE OF TITLE REQUIRED FOR OFF-ROAD
VEHICLE. A person who purchases, imports, or otherwise acquires an
off-road vehicle, as defined by Section 152.001, Tax Code, that is
not required to be registered under Chapter 502 may not operate or
permit the operation of the vehicle in this state, or sell or
dispose of the vehicle in this state, until the person obtains a
certificate of title for the vehicle.
(c) Section 501.0225, Transportation Code, as added by this
section, applies only to a person who purchases, imports, or
otherwise acquires an off-road vehicle on or after the effective
date of this Act. A person who purchases, imports, or otherwise
acquires an off-road vehicle before the effective date of this Act
is governed by the law in effect immediately before the effective
date of this Act, and the former law is continued in effect for that
purpose.
(d) The change in law made by this section does not affect
tax liability accruing before the effective date of this Act. That
liability continues in effect as if this Act had not been enacted,
and the former law is continued in effect for the collection of
taxes due and for civil and criminal enforcement of the liability
for those taxes.