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A BILL TO BE ENTITLED
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AN ACT
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relating to the determination that certain property is used as an |
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aid or facility incidental to or useful in the operation or |
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development of a port or waterway or in aid of navigation-related |
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commerce for purposes of the application of certain ad valorem tax |
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laws. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 25.07, Tax Code, is amended by adding |
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Subsections (d) and (e) to read as follows: |
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(d) For purposes of Subsection (b)(6)(B) of this section, |
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property is used as an aid or facility incidental to or useful in |
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the operation or development of a port or waterway or in aid of |
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navigation-related commerce if the property: |
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(1) is leased to a person: |
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(A) engaged in the business of |
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navigation-related commerce; or |
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(B) for a purpose described by Section 60.101, |
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61.162, or 63.153, Water Code, or for the placement on the property |
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of an improvement described by those sections; |
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(2) is located: |
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(A) adjacent to a federal navigation project; or |
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(B) in a foreign trade zone established and |
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operated under federal law; or |
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(3) includes part of a rail facility that serves the |
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tenants and users of the port or waterway. |
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(e) In this section, "navigation-related commerce" includes |
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the following if engaged in by a person: |
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(1) an activity that requires the person to hold a |
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maritime-related license or permit issued by a navigation district, |
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including providing stevedoring, steamship agency, towing, |
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tugboat, or line handling services; |
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(2) an activity that requires the person to hold a |
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franchise issued by a navigation district; |
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(3) possessing a leasehold interest in property owned |
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by a navigation district that connects infrastructure to a public |
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dock; |
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(4) hauling cargo into or across a public dock; |
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(5) commercial fishing; |
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(6) constructing, fabricating, cleaning, repairing, |
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dismantling, or recycling vessels; |
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(7) pilotage; or |
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(8) an activity described by Section 60.101, 61.162, |
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or 63.153, Water Code. |
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SECTION 2. This Act applies only to the taxation of property |
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for a tax year beginning on or after the effective date of this Act. |
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SECTION 3. This Act takes effect September 1, 2021. |