Current as of April 14, 2021 | Updated by FindLaw Staff
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Sec. 1-l. (a) The legislature by general law may exempt from ad valorem taxation all or part of real and personal property used, constructed, acquired, or installed wholly or partly to meet or exceed rules or regulations adopted by any environmental protection agency of the United States, this state, or a political subdivision of this state for the prevention, monitoring, control, or reduction of air, water, or land pollution.
(b) This section applies to real and personal property used as a facility, device, or method for the control of air, water, or land pollution that would otherwise be taxable for the first time on or after January 1, 1994.
(c) This section does not authorize the exemption from ad valorem taxation of real or personal property that was subject to a tax abatement agreement executed before January 1, 1994.
Cite this article: FindLaw.com - Constitution of the State of Texas 1876 Art. 8, § 1-l. Property used for control of air, water or land pollution; exemption from ad valorem taxation - last updated April 14, 2021 | https://codes.findlaw.com/tx/constitution-of-the-state-of-texas-1876/const-sect-1-l/
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