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A BILL TO BE ENTITLED
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AN ACT
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relating to the situs for ad valorem tax purposes of certain docks |
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and piers located in more than one county. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Chapter 21, Tax Code, is amended by adding |
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Section 21.11 to read as follows: |
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Sec. 21.11. CERTAIN DOCKS AND PIERS. (a) In this section: |
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(1) "Dock" means a structure that extends not further |
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than 30 feet from and is substantially supported by mainland. |
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(2) "Mainland" means land above the line of mean lower |
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low tide. |
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(3) "Pier" means a structure that extends more than 30 |
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feet from mainland and is substantially supported by submerged |
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land. |
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(4) "Submerged land" means land below the line of mean |
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lower low tide. |
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(b) This section applies only to property that is located on |
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the submerged land of one county and the mainland of another county. |
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(c) Notwithstanding any other provision of this chapter: |
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(1) a dock and tangible personal property permanently |
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located on the dock are taxable by the county that taxes the |
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mainland that substantially supports the dock; and |
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(2) a pier and tangible personal property permanently |
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located on the pier are taxable by the county that taxes the |
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submerged land that substantially supports the pier. |
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SECTION 2. The change in law made by this Act applies only |
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to ad valorem taxes imposed for a tax year that begins on or after |
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the effective date of this Act. |
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SECTION 3. This Act takes effect January 1, 2020. |