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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 of the portion of |
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the appraised value of a person's property attributable to the |
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implementation on the property of water conservation initiatives, |
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desalination projects, or brush control initiatives. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 11.32, Tax Code, is amended to read as |
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follows: |
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Sec. 11.32. CERTAIN WATER CONSERVATION INITIATIVES. (a) |
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In this section: |
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(1) "Brush control" means the selective control, |
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removal, or reduction from watershed rangelands of noxious |
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mesquite, prickly pear, salt cedar, or other deep-rooted woody |
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plants to enhance the availability of water. |
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(2) "Desalination" means the removal of salts from |
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nonpotable or brackish surface water or groundwater so that the |
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water is usable freshwater or high-quality drinking water. |
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(3) "Rainwater harvesting" means the capture and |
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storage of rainwater for subsequent use. |
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(b) A person is entitled to an exemption [The governing body
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of a taxing unit by official action of the governing body adopted in
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the manner required by law for official actions may exempt] from |
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taxation of the portion of the appraised [part or all of the
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assessed] value of the person's property attributable to the |
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implementation on the property of rainwater harvesting or other |
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[which approved] water conservation initiatives, desalination |
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projects, or brush control initiatives [have been implemented. For
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purposes of this section, approved water conservation,
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desalination, and brush control initiatives shall be designated
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pursuant to an ordinance or other law adopted by the governing
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unit]. |
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(c) The comptroller by rule shall adopt standards for |
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determining whether property qualifies for an exemption under this |
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section. The comptroller is entitled to request and receive |
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assistance from another state agency in developing the standards. |
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The standards may require that: |
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(1) a rainwater harvesting system or desalination |
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project have a specified minimum capacity; or |
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(2) brush control be conducted on an area of a |
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specified minimum size. |
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(d) In determining whether property qualifies for an |
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exemption under this section, the chief appraiser and the appraisal |
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review board shall apply the standards adopted under Subsection |
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(c). |
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SECTION 2. 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 3. This Act takes effect January 1, 2010, but only |
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if the constitutional amendment to authorize the legislature by |
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general law to exempt from ad valorem taxes the portion of the |
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assessed value of property attributable to the implementation on |
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the property of a water conservation initiative, desalination |
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project, or brush control initiative is approved by the voters. If |
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that amendment is not approved by the voters, this Act has no |
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effect. |