HB 1897: Exemption from Ad Valorem Taxation of Pollution Control Property – This rulemaking implements HB 1897, which requires the TCEQ to adopt rules to implement new Texas Tax Code, 11.31(e-1). Texas Tax Code, 11.31(e-1) requires the executive director to issue a final determination and the commission to take final action on the initial appeal, if made, within one year from the date the application is declared to be administratively complete. In addition, 30 TAC §17.14(b) and §17.17(b) require that the Tier I Table and the Expedited Review List be reviewed on a once every three-year basis. The review needs to be conducted during the next fiscal year.
These rules will go into effect on August 28, 2014.