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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, Tax Code, is amended by adding |
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Subsections (o) and (p) to read as follows: |
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(o) A determination that a facility, device, or method is |
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used wholly or partly as a facility, device, or method for the |
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control of air, water, or land pollution is effective January 1 of |
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the year following the year in which the determination becomes |
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final or, if the determination is appealed, the appeal is finally |
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determined. |
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(p) Notwithstanding Section 11.43(c), the executive |
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director may require a person allowed an exemption under this |
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section in a prior year to file a new permit application or permit |
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exemption request under Subsection (c) to confirm the person's |
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current qualification for the exemption by delivering a written |
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notice that a new application or request is required to the person |
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previously allowed the exemption. |
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SECTION 2. The change in law made by Section 11.31(o), Tax |
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Code, as added by this Act, applies only to a determination that |
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becomes final or the appeal of which is finally determined on or |
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after the effective date of this Act. |
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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. |