| |
| |
| |
|
|
AN ACT
|
|
|
relating to the 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. Sections 11.311(a) and (d), Tax Code, are |
|
|
repealed. |
|
|
SECTION 2. The heading to Section 11.311, Tax Code, is |
|
|
amended to read as follows: |
|
|
Sec. 11.311. [TEMPORARY EXEMPTION:] LANDFILL-GENERATED GAS |
|
|
CONVERSION FACILITIES. |
|
|
SECTION 3. Section 11.311, Tax Code, is amended by amending |
|
|
Subsection (b) and adding Subsections (e) and (f) to read as |
|
|
follows: |
|
|
(b) A person is entitled to an exemption from taxation of |
|
|
tangible [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. |
|
|
(e) Property described by Subsection (b) shall be appraised |
|
|
as tangible personal property for ad valorem tax purposes, |
|
|
regardless of whether the property is affixed to or incorporated |
|
|
into real property. |
|
|
(f) This section may not be construed to exempt from |
|
|
taxation tangible personal property located on or in close |
|
|
proximity to a landfill that is not used in the manner prescribed by |
|
|
Subsection (b). |
|
|
SECTION 4. The change in law made by this Act applies only |
|
|
to ad valorem taxes imposed for a tax year beginning on or after the |
|
|
effective date of this Act. |
|
|
SECTION 5. This Act takes effect January 1, 2016. |
| |
| |
| |
______________________________ |
______________________________ |
| |
President of the Senate |
Speaker of the House |
| |
| |
|
|
I certify that H.B. No. 994 was passed by the House on April |
|
|
22, 2015, by the following vote: Yeas 124, Nays 20, 2 present, not |
|
|
voting; and that the House concurred in Senate amendments to H.B. |
|
|
No. 994 on May 26, 2015, by the following vote: Yeas 114, Nays 32, |
|
|
2 present, not voting. |
|
|
|
|
|
______________________________ |
|
|
Chief Clerk of the House |
| |
|
|
I certify that H.B. No. 994 was passed by the Senate, with |
|
|
amendments, on May 21, 2015, by the following vote: Yeas 28, Nays |
|
|
3. |
|
|
|
|
|
______________________________ |
|
|
Secretary of the Senate |
|
|
APPROVED: __________________ |
|
|
Date |
|
|
|
|
|
__________________ |
|
|
Governor |