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A BILL TO BE ENTITLED
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AN ACT
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relating to a temporary exemption from ad valorem taxation of |
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property used to collect, process, and deliver landfill-generated |
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gas. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. The legislature finds that current rules adopted |
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by the Texas Commission on Environmental Quality regarding |
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qualification of property for exemption from taxation under Section |
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11.31, Tax Code, are consistent with the legislature's desire to |
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exempt only property used, constructed, acquired, or installed |
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wholly or partly to meet or exceed laws, rules, or regulations |
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adopted by any environmental protection agency of the United |
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States, Texas, or a political subdivision of Texas, for the |
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prevention, monitoring, control, or reduction of air, water, or |
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land pollution. The legislature further f |
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inds that current unique |
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market forces are a deterrent to landfill methane capture, and the |
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limited exemption set forth in this Act will prevent the loss of |
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facilities that help the state in reducing pollution. |
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SECTION 2. Subchapter B, Chapter 11, Tax Code, is amended by |
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adding Section 11.311 to read as follows: |
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Sec. 11.311. TEMPORARY EXEMPTION: LANDFILL-GENERATED GAS |
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CONVERSION FACILITIES. (a) This section applies only to real and |
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personal property that is used in the manner described by |
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Subsection (b) on January 1, 2014. |
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(b) A person is entitled to an exemption from taxation of |
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the real and personal property the person owns that is located on or |
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in close proximity to a landfill and is used to: |
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(1) collect gas generated by the landfill; |
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(2) compress and transport the gas; |
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(3) process the gas so that it may be: |
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(A) delivered into a natural gas pipeline; or |
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(B) used as a transportation fuel in |
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methane-powered on-road or off-road vehicles or equipment; and |
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(4) deliver the gas: |
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(A) into a natural gas pipeline; or |
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(B) to a methane fueling station. |
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(c) Property described by this section is considered to be |
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property used as a facility, device, or method for the control of |
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air, water, or land pollution. |
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(d) This section expires December 31, 2015. |
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SECTION 3. 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 4. This Act takes effect January 1, 2014. |