| |
| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to a temporary exemption from ad valorem taxation of |
|
|
property used to collect, process, and deliver landfill-generated |
|
|
gas. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Subchapter B, Chapter 11, Tax Code, is amended by |
|
|
adding Section 11.311 to read as follows: |
|
|
Sec. 11.311. TEMPORARY EXEMPTION: LANDFILL-GENERATED GAS |
|
|
CONVERSION FACILITIES. (a) This section applies only to real and |
|
|
personal property that is used in the manner described by |
|
|
Subsection (b) on January 1, 2014. |
|
|
(b) A person is entitled to an exemption from taxation of |
|
|
the real and personal property the person owns that is located on or |
|
|
in close proximity to a landfill and is used to: |
|
|
(1) collect gas generated by the landfill; |
|
|
(2) compress and transport the gas; |
|
|
(3) process the gas so that it may be: |
|
|
(A) delivered into a natural gas pipeline; or |
|
|
(B) used as a transportation fuel in |
|
|
methane-powered on-road or off-road vehicles or equipment; and |
|
|
(4) deliver the gas: |
|
|
(A) into a natural gas pipeline; or |
|
|
(B) to a methane fueling station. |
|
|
(c) Property described by this section is considered to be |
|
|
property used as a facility, device, or method for the control of |
|
|
air, water, or land pollution. |
|
|
(d) This section expires December 31, 2015. |
|
|
SECTION 2. This Act applies only to ad valorem taxes imposed |
|
|
for a tax year beginning on or after the effective date of this Act. |
|
|
SECTION 3. This Act takes effect January 1, 2014. |