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A BILL TO BE ENTITLED
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AN ACT
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relating to the implementation of the exemption from ad valorem |
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taxation for pollution control property. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 11.31, Tax Code, is amended by adding |
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Subsections (g-1) and (n) to read as follows: |
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(g-1) The standards and methods for making a determination |
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under this section that are established in the rules adopted under |
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Subsection (g) apply uniformly to all applications for |
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determinations under this section, including applications relating |
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to facilities, devices, or methods for the control of air, water, or |
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land pollution included on a list adopted by the Texas Commission on |
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Environmental Quality under Subsection (k). |
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(n) The Texas Commission on Environmental Quality shall |
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establish a permanent advisory committee consisting of |
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representatives of industry, appraisal districts, taxing units, |
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and environmental groups, as well as members who are not |
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representatives of any of those entities but have substantial |
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technical expertise in pollution control technology and |
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environmental engineering, to advise the commission regarding the |
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implementation of this section. Chapter 2110, Government Code, |
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does not apply to the size, composition, or duration of the advisory |
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committee. |
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SECTION 2. As soon as practicable after the effective date |
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of this Act, the Texas Commission on Environmental Quality shall |
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appoint the initial members of the advisory committee under Section |
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11.31(n), Tax Code, as added by this Act. |
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SECTION 3. The change in law made by this Act applies only |
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to a determination under Section 11.31, Tax Code, issued before the |
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effective date of this Act that is not final as of the effective |
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date of this Act or issued on or after the effective date of this |
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Act. A determination under that section issued before the |
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effective date of this Act that is final as of the effective date of |
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this Act is governed by the law in effect when the determination was |
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issued, and that law is continued in effect for that purpose. |
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SECTION 4. 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 5. This Act takes effect September 1, 2009. |