Bill Text: TX HB1736 | 2013-2014 | 83rd Legislature | Introduced
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Relating to a temporary exemption from ad valorem taxation of property used to collect, process, and deliver landfill-generated gas.
Spectrum: Bipartisan Bill
Status: (Engrossed - Dead) 2013-05-16 - Reported from s/c favorably w/o amendments [HB1736 Detail]
Download: Texas-2013-HB1736-Introduced.html
Bill Title: Relating to a temporary exemption from ad valorem taxation of property used to collect, process, and deliver landfill-generated gas.
Spectrum: Bipartisan Bill
Status: (Engrossed - Dead) 2013-05-16 - Reported from s/c favorably w/o amendments [HB1736 Detail]
Download: Texas-2013-HB1736-Introduced.html
By: Anchia | H.B. No. 1736 |
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relating to an exemption from property taxation for certain | ||
facilities that convert landfill generated methane into renewable | ||
natural gas. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Subchapter B, Chapter 11, Tax Code, is amended by | ||
adding Section 11.35 to read as follows: | ||
Sec. 11.35 LANDFILL GENERATED METHANE CONVERSION | ||
FACILITIES. (a) A person is entitled to an exemption from taxation | ||
of all real and personal property owned or leased by a person that | ||
is used as part of or in connection with a Renewable Natural Gas | ||
Facility to produce Renewable Natural Gas, which collectively is a | ||
facility, device, or method for the control of air, water, or land | ||
pollution. | ||
(b) In this section, "Renewable Natural Gas" means product | ||
gas derived from landfill gas collected at a landfill that has been | ||
processed by a Renewable Natural Gas Facility to meet either: | ||
(i) the gas quality requirements of the natural gas | ||
pipeline into which such product gas is injected; or | ||
(ii) the gas quality required for use as a | ||
transportation fuel in methane powered on-road or off-road vehicles | ||
or equipment. | ||
(c) In this section, "Renewable Natural Gas Facility" means | ||
the real and personal property used to accomplish the collection, | ||
compression, transport and processing of landfill gas into | ||
Renewable Natural Gas either into a natural gas pipeline or by | ||
delivery to a methane fueling station and/or a methane fueling | ||
station, including dispensing equipment, if located on or in close | ||
proximity to the landfill from which the Renewable Natural Gas is | ||
produced. "Renewable Natural Gas Facility" includes wells; | ||
wellheads and related hardware; wells, pipes and equipment for | ||
injection of liquids into a landfill to enhance production of | ||
landfill gas and recovery of landfill air space; all landfill gas | ||
collection system and processing equipment piping; waste liquids | ||
disposal equipment; hoses; pipelines; pumps; sumps; blowers; | ||
compressors; gas dryers; gas treatment equipment used to separate | ||
or remove carbon dioxide, sulfur and other chemicals from the | ||
product gas; valves; thermal destruction equipment, including | ||
flares and thermal oxidizers; electronic controls and processors; | ||
electric equipment; wiring; transformers; switchgear; onsite | ||
offices, storage and equipment buildings, containers, tanks and | ||
other structures; spare parts; chemical media; meters; calibration | ||
gas; gas chromatographs and other measuring equipment; valves; | ||
flanges; pipeline interconnection equipment; and fueling station | ||
equipment, including compressors, buffering vessels, methane | ||
fueling posts, hoses, fast-fill dispensers, control equipment and | ||
all related equipment. | ||
SECTION 2. Section 11.43(c), Tax Code, is amended to read as | ||
follows: | ||
(c) An exemption provided by Section 11.13, 11.131, 11.17, | ||
11.18, 11.182, 11.1827, 11.183, 11.19, 11.20, 11.21, 11.22, | ||
11.23(h), (j), or (j-1), 11.231, 11.254, 11.29, 11.30, |
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11.35, once allowed, need not be claimed in subsequent years, and | ||
except as otherwise provided by Subsection (e), the exemption | ||
applies to the property until it changes ownership or the person's | ||
qualification for the exemption changes. | ||
However, the chief | ||
appraiser may require a person allowed one of the exemptions in a | ||
prior year to file a new application to confirm the person's current | ||
qualification for the exemption by delivering a written notice that | ||
a new application is required, accompanied by an appropriate | ||
application form, to the person previously allowed the exemption. | ||
SECTION 3. EFFECTIVE DATE. This Act takes effect | ||
immediately if it receives a vote of two-thirds of all the members | ||
elected to each house, as provided by Section 39, Article III, Texas | ||
Constitution. If this Act does not receive the vote necessary for | ||
immediate effect, this Act takes effect September 1, 2013. The | ||
changes in law made by this Act apply to an application for an | ||
exemption from taxation under Section 11.31 of this chapter that is | ||
pending at the time of enactment of this Act. |