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.