By: Eiland (Senate Sponsor - Carona) H.B. No. 1897
         (In the Senate - Received from the House May 8, 2013;
  May 9, 2013, read first time and referred to Committee on Business
  and Commerce; May 16, 2013, reported favorably by the following
  vote:  Yeas 7, Nays 0; May 16, 2013, sent to printer.)
 
 
A BILL TO BE ENTITLED
 
AN ACT
 
  relating to the exemption from ad valorem taxation of pollution
  control property.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 11.31(i), Tax Code, is amended to read as
  follows:
         (i)  A person seeking an exemption under this section shall
  provide to the chief appraiser at the time an application for the
  exemption is filed in accordance with Section 11.43 a copy of the
  letter issued by the executive director of the Texas Commission on
  Environmental Quality under Subsection (d), or a copy of the final
  letter issued by the executive director under Subsection (e) if the
  determination is appealed under that subsection, determining that
  the facility, device, or method is used wholly or partly as
  pollution control property.  The chief appraiser shall accept a
  final determination by the executive director as conclusive
  evidence that the facility, device, or method is used wholly or
  partly as pollution control property. Notwithstanding Section
  41.41(a)(4), a property owner is not entitled to a remedy for the
  denial of an exemption for pollution control property, in whole or
  in part, and is not entitled to an exemption for any period that
  precedes the property owner's compliance with the requirements of
  this subsection.
         SECTION 2.  The changes in law made by this Act apply to any
  determination under Section 11.31, Tax Code, that becomes final on
  or after the effective date of this Act. A determination that
  becomes final before the effective date of this Act is governed by
  the law in effect immediately before the effective date of this Act,
  and that law is continued in effect for that purpose.
         SECTION 3.  The changes in law made by this Act do not permit
  a taxing unit to recover taxes not assessed and collected because of
  an exemption granted under Section 11.31, Tax Code, before the
  effective date of this Act.
         SECTION 4.  This Act takes effect immediately if it receives
  a vote of two-thirds of all the members elected to each house, as
  provided by Section 39, Article III, Texas Constitution.  If this
  Act does not receive the vote necessary for immediate effect, this
  Act takes effect September 1, 2013.
 
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