81R10905 JD-D
 
  By: Gonzalez Toureilles H.B. No. 4070
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to an exemption from ad valorem taxation of airplanes and
  helicopters used exclusively in agricultural operations.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 11.161, Tax Code, is amended to read as
  follows:
         Sec. 11.161.  IMPLEMENTS OF HUSBANDRY. (a) Machinery and
  equipment items that are used in the production of farm or ranch
  products or of timber, regardless of their primary design, are
  considered to be implements of husbandry and are exempt from ad
  valorem taxation.
         (b)  For purposes of Subsection (a), an airplane or
  helicopter used exclusively in agricultural operations is
  considered to be an implement of husbandry.
         SECTION 2.  This Act applies only to an ad valorem tax year
  that begins on or after the effective date of this Act.
         SECTION 3.  This Act takes effect January 1, 2010.