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.
Sponsorship: 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| repealed.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. [ |
||
| 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 | ||
