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A BILL TO BE ENTITLED
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AN ACT
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relating to the exemption from ad valorem taxation for certain |
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property used to control pollution. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 11.31(b), Tax Code, is amended to read as |
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follows: |
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(b) In this section, "facility, device, or method for the |
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control of air, water, or land pollution" means land that is |
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acquired after January 1, 1994, or any structure, building, |
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installation, excavation, machinery, equipment, or device, and any |
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attachment or addition to or reconstruction, replacement, or |
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improvement of that property, that is used, constructed, acquired, |
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or installed wholly or partly to meet or exceed rules or regulations |
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adopted by any environmental protection agency of the United |
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States, this state, or a political subdivision of this state for the |
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prevention, monitoring, control, or reduction of air, water, or |
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land pollution and that is not used for the production of goods or |
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provision of services. This section does not apply to a motor |
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vehicle. |
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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. |