Tax Code § 11.311

A person may claim a tax exemption for qualifying tangible personal property used to collect, process, transport, and deliver landfill gas, and qualifying property is treated as pollution-control property.

Jurisdiction: United States — Texas
Instrument: Code
Version: Undated source snapshot
Language: en
Official source: View official record ↗

air pollution control exemption landfill gas property tax

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11.311
Tax Code § 11.311
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A person may claim a tax exemption for qualifying tangible personal property used to collect, process, transport, and deliver landfill gas, and qualifying property is treated as pollution-control property.

Sec. 11.311. LANDFILL-GENERATED GAS CONVERSION FACILITIES. (a) Repealed by Acts 2015, 84th Leg., R.S., Ch. 1244 , Sec. 1, eff. January 1, 2016. (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 (d) Repealed by Acts 2015, 84th Leg., R.S., Ch. 1244 , Sec. 1, eff. January 1, 2016. (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). Added by Acts 2013, 83rd Leg., R.S., Ch. 964 (H.B. 1897), Sec. 2, eff. September 1, 2013. Amended by: Acts 2015, 84th Leg., R.S., Ch. 1244 (H.B. 994), Sec. 1, eff. January 1, 2016. Acts 2015, 84th Leg., R.S., Ch. 1244 (H.B. 994), Sec. 2, eff. January 1, 2016. Acts 2015, 84th Leg., R.S., Ch. 1244 (H.B. 994), Sec. 3, eff. January 1, 2016.

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Tax Code § 11.311

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