By: Duncan  S.B. No. 1311
         (In the Senate - Filed March 3, 2009; March 17, 2009, read
  first time and referred to Committee on Economic Development;
  April 7, 2009, reported favorably by the following vote:  Yeas 5,
  Nays 0; April 7, 2009, sent to printer.)
 
 
A BILL TO BE ENTITLED
 
AN ACT
 
  relating to the authority of the commissioners court of a county to
  enter into an ad valorem tax abatement agreement with certain
  property owners.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 312.402, Tax Code, is amended by adding
  Subsection (a-1) to read as follows:
         (a-1)  This subsection applies only to tangible personal
  property and fixtures, improvements, or other real property used
  for renewable energy electric generation.  The commissioners court
  may execute a tax abatement agreement with a lessee of taxable real
  property located in a reinvestment zone designated under this
  subchapter to exempt from taxation all or a portion of the value of
  fixtures, improvements, or other real property owned by the lessee
  and located on the property that is the subject of the lease, all or
  a portion of the value of tangible personal property owned by the
  lessee and located on the real property that is the subject of the
  lease, or all or a portion of the value of both.
         SECTION 2.  This Act takes effect immediately if it receives
  a vote of two-thirds of all the members elected to each house, as
  provided by Section 39, Article III, Texas Constitution.  If this
  Act does not receive the vote necessary for immediate effect, this
  Act takes effect September 1, 2009.
 
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