Texas Attorney General Opinion: GA-0587 Page: 2 of 5
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Mr. Buddy Garcia - Page 2
House Bill 3732 also amended two provisions of the Tax Code that relate to tax exemptions
and tax rollback relief for property used for pollution control purposes. See id. 4-5, at 4264-65
(codified at TEX. TAX CODE ANN. 11.31, 26.045 (Vernon Supp. 2007)). Section 4 of House Bill
3732 amended section 11.31 of the Tax Code. See TEX. TAX CODE ANN. 11.31 (Vernon Supp.
2007). That section refers to exemptions from "taxation of all or part of real and personal property
that the person owns and that is used wholly or partly as a facility, device, or method for the control
of air, water, or land pollution." Id. 11.31 (a); see also TEX. CONST. art. VIII, 1-1 (permitting the
Legislature to authorize tax exemptions for governmentally mandated facilities, devices, or methods
for the control of air, water, or land pollution). The executive director of the TCEQ must issue a
letter to the property owner stating whether "the facility, device, or method is used wholly or partly
to control pollution." TEX. TAX CODE ANN. 11.31(d) (Vernon Supp. 2007). The person seeking
the exemption must provide the chief appraiser a copy of the letter, and the chief appraiser is
required to "accept a final determination . .. as conclusive evidence that the facility, device, or
method is used wholly or partly as pollution control property." Id. 11.31(i).
House Bill 3732 added subsection (k) to section 11.31 to specify a list of facilities, devices,
or methods that may generate a tax exemption when a property owner follows the process described
in the remainder of section 11.31:
(k) The Texas Commission on Environmental Quality shall adopt
rules establishing a nonexclusive list of facilities, devices, or methods
for the control of air, water, or land pollution, which must include:
(1) coal cleaning or refining facilities;
(2) atmospheric or pressurized and bubbling or circulating
fluidized bed combustion systems and gasification fluidized bed
combustion combined cycle systems;
(3) ultra-supercritical pulverized coal boilers;
(4) flue gas recirculation components;
(5) syngas purification systems and gas-cleanup units;
(6) enhanced heat recovery systems;
(7) exhaust heat recovery boilers;
(C) renders carbon dioxide capable of capture, sequestration, or abatement if any
carbon dioxide is produced by the project.
TEX HEALTH & SAFETY CODE ANN. 382.003(1-a) (Vernon Supp. 2007).
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Texas. Attorney-General's Office. Texas Attorney General Opinion: GA-0587, text, 2007; (texashistory.unt.edu/ark:/67531/metapth275483/m1/2/: accessed July 16, 2018), University of North Texas Libraries, The Portal to Texas History, texashistory.unt.edu; crediting UNT Libraries Government Documents Department.