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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 of pollution |
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control property. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 11.31(i), Tax Code, is amended to read as |
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follows: |
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(i) A person seeking an exemption under this section shall |
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provide to the chief appraiser at the time an application for the |
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exemption is filed in accordance with Section 11.43 a copy of the |
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letter issued by the executive director of the Texas Commission on |
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Environmental Quality under Subsection (d), or a copy of the final |
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letter issued by the executive director under Subsection (e) if the |
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determination is appealed under that subsection, determining that |
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the facility, device, or method is used wholly or partly as |
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pollution control property. The chief appraiser shall accept a |
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final determination by the executive director as conclusive |
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evidence that the facility, device, or method is used wholly or |
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partly as pollution control property. Notwithstanding Section |
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41.41(a)(4), a property owner is not entitled to a remedy for the |
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denial of an exemption for pollution control property, in whole or |
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in part, and is not entitled to an exemption for any period that |
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precedes the property owner's compliance with the requirements of |
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this subsection. |
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SECTION 2. The changes in law made by this Act apply to any |
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determination under Section 11.31, Tax Code, that becomes final on |
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or after the effective date of this Act. A determination that |
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becomes final before the effective date of this Act is governed by |
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the law in effect immediately before the effective date of this Act, |
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and that law is continued in effect for that purpose. |
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SECTION 3. The changes in law made by this Act do not permit |
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a taxing unit to recover taxes not assessed and collected because of |
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an exemption granted under Section 11.31, Tax Code, before the |
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effective date of this Act. |
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SECTION 4. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2013. |