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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 chief appraiser may not accept an application for an |
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exemption authorized by this section and a property owner is not |
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entitled to the exemption unless the property owner provides to the |
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chief appraiser at the time the property owner files the |
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application [A person seeking an exemption under this section shall
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provide to the chief appraiser] a copy of the letter issued by the |
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executive director of the Texas Commission on Environmental Quality |
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under Subsection (d) determining that the facility, device, or |
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method is used wholly or partly as pollution control property. The |
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chief appraiser shall accept a final determination by the executive |
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director as conclusive evidence that the facility, device, or |
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method is used wholly or partly as pollution control property. A |
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property owner is not entitled to an exemption authorized by this |
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section, or to relief for the denial of the exemption, in whole or |
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in part, for any tax year preceding the tax year in which the |
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property owner satisfies the requirements of this subsection. |
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SECTION 2. The changes in law made by this Act apply only to |
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an application for an exemption that is pending before a chief |
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appraiser on the effective date of this Act or is filed with a chief |
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appraiser on or after the effective date of this Act. An |
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application for an exemption that is filed with a chief appraiser |
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before the effective date of this Act and is not pending on the |
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effective date of this Act is governed by the law in effect when the |
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application was filed, and the former law is continued in effect for |
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that purpose. |
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SECTION 3. 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. |