| |
| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to the exemption from ad valorem taxation for certain |
|
|
property used to control pollution. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Subchapter B, Chapter 11, Tax Code, is amended by |
|
|
adding Section 11.112 to read as follows: |
|
|
Sec. 11.112. PROPERTY USED FOR CONTROLLING POLLUTION FROM |
|
|
PUBLIC PROPERTY. A person is entitled to an exemption under this |
|
|
section from taxation of the real and personal property the person |
|
|
owns that is used in connection with the manufacture or production |
|
|
of a product or the provision of a service that prevents, monitors, |
|
|
controls, or reduces air, water, or land pollution if: |
|
|
(1) the person installs and uses the product, or |
|
|
provides the service, under a contract or other agreement with a |
|
|
governmental entity to capture and convert waste, including gas, |
|
|
from public property; and |
|
|
(2) the person: |
|
|
(A) processes and delivers the waste to a common |
|
|
carrier to displace a natural resource; or |
|
|
(B) processes and converts the waste to |
|
|
electrical or other useful energy and provides the energy to the |
|
|
governmental entity. |
|
|
SECTION 2. Section 11.43(a), Tax Code, is amended to read as |
|
|
follows: |
|
|
(a) To receive an exemption, a person claiming the |
|
|
exemption, other than an exemption authorized by Section 11.11, |
|
|
11.112, 11.12, 11.14, 11.145, 11.146, 11.15, 11.16, 11.161, or |
|
|
11.25 of this code, must apply for the exemption. To apply for an |
|
|
exemption, a person must file an exemption application form with |
|
|
the chief appraiser for each appraisal district in which the |
|
|
property subject to the claimed exemption has situs. |
|
|
SECTION 3. This Act applies only to an ad valorem tax year |
|
|
that begins on or after the effective date of this Act. |
|
|
SECTION 4. This Act takes effect January 1, 2010. |