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AN ACT
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relating to the treatment of a nursery stock weather protection |
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unit as an implement of husbandry for ad valorem tax purposes. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 11.161, Tax Code, is amended to read as |
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follows: |
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Sec. 11.161. IMPLEMENTS OF HUSBANDRY. (a) Machinery and |
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equipment items that are used in the production of farm or ranch |
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products or of timber, regardless of their primary design, are |
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considered to be implements of husbandry and are exempt from ad |
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valorem taxation. |
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(b) For purposes of Subsection (a), a nursery stock weather |
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protection unit, as defined by Section 71.041, Agriculture Code, is |
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considered to be an implement of husbandry. |
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SECTION 2. This Act applies only to an ad valorem tax year |
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that begins on or after the effective date of this Act. |
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SECTION 3. This Act takes effect January 1, 2020. |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I certify that H.B. No. 1526 was passed by the House on May 3, |
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2019, by the following vote: Yeas 140, Nays 0, 2 present, not |
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voting. |
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______________________________ |
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Chief Clerk of the House |
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I certify that H.B. No. 1526 was passed by the Senate on May |
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19, 2019, by the following vote: Yeas 31, Nays 0. |
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______________________________ |
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Secretary of the Senate |
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APPROVED: _____________________ |
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Date |
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_____________________ |
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Governor |