Bill Text: TX SB1315 | 2021-2022 | 87th Legislature | Enrolled
Bill Title: Relating to the determination that certain property is used as an aid or facility incidental to or useful in the operation or development of a port or waterway or in aid of navigation-related commerce for purposes of the application of certain ad valorem tax laws.
Spectrum: Partisan Bill (Democrat 2-0)
Status: (Passed) 2021-06-16 - Effective on 9/1/21 [SB1315 Detail]
Download: Texas-2021-SB1315-Enrolled.html
S.B. No. 1315 |
|
||
relating to the determination that certain property is used as an | ||
aid or facility incidental to or useful in the operation or | ||
development of a port or waterway or in aid of navigation-related | ||
commerce for purposes of the application of certain ad valorem tax | ||
laws. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 25.07, Tax Code, is amended by adding | ||
Subsections (d) and (e) to read as follows: | ||
(d) For purposes of Subsection (b)(6)(B) of this section, | ||
property is used as an aid or facility incidental to or useful in | ||
the operation or development of a port or waterway or in aid of | ||
navigation-related commerce if the property: | ||
(1) is leased to a person: | ||
(A) engaged in the business of | ||
navigation-related commerce; or | ||
(B) for a purpose described by Section 60.101, | ||
61.162, or 63.153, Water Code, or for the placement on the property | ||
of an improvement described by those sections; | ||
(2) is located: | ||
(A) adjacent to a federal navigation project; or | ||
(B) in a foreign trade zone established and | ||
operated under federal law; or | ||
(3) includes part of a rail facility that serves the | ||
tenants and users of the port or waterway. | ||
(e) In this section, "navigation-related commerce" includes | ||
the following if engaged in by a person: | ||
(1) an activity that requires the person to hold a | ||
maritime-related license or permit issued by a navigation district, | ||
including providing stevedoring, steamship agency, towing, | ||
tugboat, or line handling services; | ||
(2) an activity that requires the person to hold a | ||
franchise issued by a navigation district; | ||
(3) possessing a leasehold interest in property owned | ||
by a navigation district that connects infrastructure to a public | ||
dock; | ||
(4) hauling cargo into or across a public dock; | ||
(5) commercial fishing; | ||
(6) constructing, fabricating, cleaning, repairing, | ||
dismantling, or recycling vessels; | ||
(7) pilotage; or | ||
(8) an activity described by Section 60.101, 61.162, | ||
or 63.153, Water Code. | ||
SECTION 2. This Act applies only to the taxation of property | ||
for a tax year beginning on or after the effective date of this Act. | ||
SECTION 3. This Act takes effect September 1, 2021. | ||
______________________________ | ______________________________ | |
President of the Senate | Speaker of the House | |
I hereby certify that S.B. No. 1315 passed the Senate on | ||
April 27, 2021, by the following vote: Yeas 29, Nays 2; | ||
May 25, 2021, Senate refused to concur in House amendments and | ||
requested appointment of Conference Committee; May 27, 2021, House | ||
granted request of the Senate; May 30, 2021, Senate adopted | ||
Conference Committee Report by the following vote: Yeas 29, | ||
Nays 2. | ||
______________________________ | ||
Secretary of the Senate | ||
I hereby certify that S.B. No. 1315 passed the House, with | ||
amendments, on May 23, 2021, by the following vote: Yeas 135, | ||
Nays 10, one present not voting; May 27, 2021, House granted | ||
request of the Senate for appointment of Conference Committee; | ||
May 30, 2021, House adopted Conference Committee Report by the | ||
following vote: Yeas 106, Nays 33, two present not voting. | ||
______________________________ | ||
Chief Clerk of the House | ||
Approved: | ||
______________________________ | ||
Date | ||
______________________________ | ||
Governor |