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