TITLE: Relating to the exemption from ad valorem taxation of property used to collect, process, and deliver landfill-generated gas.

SUMMARY: Relating to the exemption from ad valorem taxation of property used to collect, process, and deliver landfill-generated gas.

FULL TEXT:
AN ACT 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 Sections 11.311(a) and (d), Tax Code, are repealed.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. [TEMPORARY EXEMPTION:] LANDFILL-GENERATED GAS CONVERSION FACILITIES. SECTION 3. 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 4. This Act takes effect January 1, 2016.