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A BILL TO BE ENTITLED
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AN ACT
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relating to defense base development authorities, including the |
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powers of an authority and the taxation of certain tangible |
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personal property located on the base property for which the |
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authority is established. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 379B.004(a), Local Government Code, is |
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amended to read as follows: |
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(a) An authority may exercise power necessary or convenient |
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to carry out a purpose of this chapter, including the power to: |
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(1) adopt an official seal, or alter it; |
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(2) adopt rules; |
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(3) enter into a contract or incur a liability; |
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(4) acquire and dispose of money; |
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(5) select a depository; |
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(6) establish a system of accounts for the authority; |
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(7) invest funds in accordance with Chapter 2256, |
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Government Code; |
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(8) set the fiscal year for the authority; |
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(9) adopt an annual operating budget for major |
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expenditures before the beginning of the fiscal year; |
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(10) borrow money or issue a bond in an amount that |
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does not exceed the maximum amount set by the board; |
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(11) loan money; |
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(12) acquire, lease, lease-purchase, convey, grant a |
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mortgage on, or otherwise dispose of a property right, including a |
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right regarding base property; |
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(13) lease property located on the base property to a |
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person to effect the purposes of this chapter; |
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(14) request and accept a donation, grant, guaranty, |
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or loan from any source permitted by law; |
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(15) operate and maintain an office; |
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(16) charge for the use, lease, or sale of an open |
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space or a facility [or service]; |
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(17) exercise a power granted to a municipality by |
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Chapter 380; |
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(18) authorize by resolution the incorporation of a |
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nonprofit airport facility financing corporation as provided and |
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authorized by Subchapter E, Chapter 22, Transportation Code, to |
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provide financing to pay the costs, including interest, and |
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reserves for the costs of an airport facility authorized by that |
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chapter and for other purposes set forth in the articles of |
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incorporation; |
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(19) exercise the powers granted to a local government |
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for the financing of facilities to be located on airport property, |
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including those set out in Chapter 22, Transportation Code, |
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consistent with the requirements and the purposes of Section 52-a, |
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Article III, Texas Constitution; |
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(20) lease, own, and operate an airport and exercise |
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the powers granted to municipalities and counties by Chapter 22, |
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Transportation Code; |
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(21) lease, own, and operate port facilities for air, |
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trucking, and rail transportation; |
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(22) provide security for port functions, facilities, |
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and operations; and |
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(23) cooperate with and participate in programs and |
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security efforts of this state and the federal Department of |
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Homeland Security. |
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SECTION 2. Chapter 379B, Local Government Code, is amended |
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by adding Section 379B.0042 to read as follows: |
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Sec. 379B.0042. SERVICES. An authority may charge for a |
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service provided, including: |
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(1) professional consultation services provided in |
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relation to international trade, planning, land use, or |
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construction; |
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(2) real estate development services, including an |
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employee licensed under Chapter 1101, Occupations Code, acting as a |
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broker; |
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(3) support or participation in the acquisition of |
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venture capital to finance the authority's redevelopment project, |
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both inside and outside the authority; |
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(4) participation in or assistance on a joint venture |
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composed of both public and private entities; |
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(5) promotion of an activity that creates employment |
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opportunities; and |
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(6) any other service provided in relation to a |
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project undertaken by the authority, alone or with others, to |
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fulfill an authority purpose or objective. |
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SECTION 3. Effective January 1, 2012, Section 379B.011, |
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Local Government Code, is amended by adding Subsections (c), (d), |
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and (e) to read as follows: |
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(c) A commercial aircraft to be used as an instrumentality |
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of commerce that is under construction inside the authority is |
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presumed to be in interstate, international, or foreign commerce |
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and not located in this state for longer than a temporary period for |
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purposes of Sections 11.01 and 21.02, Tax Code. |
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(d) Tangible personal property located inside the authority |
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is presumed to be in interstate, international, or foreign commerce |
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and not located in this state for longer than a temporary period for |
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purposes of Sections 11.01 and 21.02, Tax Code, if the owner |
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demonstrates to the chief appraiser for the appraisal district in |
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which the authority is located that the owner intends to |
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incorporate the property into or attach the property to a |
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commercial aircraft described by Subsection (c). |
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(e) In this section, "commercial aircraft" means an |
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aircraft under construction that is designed to be used as |
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described by Section 21.05(e), Tax Code. |
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SECTION 4. Sections 379B.011(c), (d), and (e), Local |
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Government Code, as added by this Act, apply only to ad valorem |
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taxes imposed for a tax year beginning on or after January 1, 2012. |
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SECTION 5. Except as otherwise provided by this Act, this |
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Act takes effect September 1, 2011. |