Bill Text: TX HB994 | 2015-2016 | 84th Legislature | Enrolled
Bill Title: Relating to the exemption from ad valorem taxation of property used to collect, process, and deliver landfill-generated gas.
Spectrum: Bipartisan Bill
Status: (Passed) 2015-06-20 - Effective on 1/1/16 [HB994 Detail]
Download: Texas-2015-HB994-Enrolled.html
H.B. No. 994 |
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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repealed.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. [ |
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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 [ |
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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 |