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Texas Tax Code - TAX § 11.311. Landfill-Generated Gas Conversion Facilities

Current as of January 01, 2024 | Updated by Findlaw Staff

(a) Repealed by Acts 2015, 84th Leg., ch. 1244 (H.B. 994), § 1.

(b) A person is entitled to an exemption from taxation of tangible personal property the person owns that is 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.

(c) Property described by this section is considered to be property used as a facility, device, or method for the control of air, water, or land pollution.

(d) Repealed by Acts 2015, 84th Leg., ch. 1244 (H.B. 994), § 1.   1

(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).

1   Subsection (d) provided for the expiration of this section on Dec. 31, 2015.  The apparent intention of the repeal of (d), although with an effective date of Jan. 1, 2016, was to save this section from expiration.  The section is shown as amended by Acts 2015, 84th Leg., ch. 1244 (H.B. 994).
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Cite this article: FindLaw.com - Texas Tax Code - TAX § 11.311. Landfill-Generated Gas Conversion Facilities - last updated January 01, 2024 | https://codes.findlaw.com/tx/tax-code/tax-sect-11-311/

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