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A BILL TO BE ENTITLED
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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. |