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AN ACT
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relating to the exemption from ad valorem taxation of pollution |
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control property. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 11.31, Tax Code, is amended by adding |
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Subsection (e-1) to read as follows: |
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(e-1) The executive director shall issue a determination |
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letter required by Subsection (d) to the person seeking the |
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exemption, and the commission shall take final action on the |
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initial appeal under Subsection (e) if an appeal is made, not later |
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than the first anniversary of the date the executive director |
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declares the application to be administratively complete. |
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SECTION 2. Subchapter B, Chapter 11, Tax Code, is amended by |
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adding Section 11.311 to read as follows: |
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Sec. 11.311. TEMPORARY EXEMPTION: LANDFILL-GENERATED GAS |
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CONVERSION FACILITIES. (a) This section applies only to real and |
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personal property that is used in the manner described by |
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Subsection (b) on January 1, 2014. |
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(b) A person is entitled to an exemption from taxation of |
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the real and personal property the person owns that is located on or |
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in close proximity to a landfill and is used to: |
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(1) collect gas generated by the landfill; |
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(2) compress and transport the gas; |
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(3) process the gas so that it may be: |
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(A) delivered into a natural gas pipeline; or |
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(B) used as a transportation fuel in |
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methane-powered on-road or off-road vehicles or equipment; and |
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(4) deliver the gas: |
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(A) into a natural gas pipeline; or |
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(B) to a methane fueling station. |
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(c) Property described by this section is considered to be |
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property used as a facility, device, or method for the control of |
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air, water, or land pollution. |
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(d) This section expires December 31, 2015. |
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SECTION 3. Section 42.43, Tax Code, is amended by adding |
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Subsections (j) and (k) to read as follows: |
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(j) A property owner is not entitled to a refund under this |
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section resulting from the final determination of an appeal of the |
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denial of an exemption under Section 11.31, wholly or partly, |
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unless the property owner is entitled to the refund under |
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Subsection (a) or has entered into a written agreement with the |
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chief appraiser that authorizes the refund as part of an agreement |
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related to the taxation of the property pending a final |
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determination by the Texas Commission on Environmental Quality |
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under Section 11.31. |
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(k) Not later than the 10th day after the date a property |
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owner and the chief appraiser enter into a written agreement |
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described by Subsection (j), the chief appraiser shall provide to |
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each taxing unit that taxes the property a copy of the agreement. |
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The agreement is void if a taxing unit that taxes the property |
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objects in writing to the agreement on or before the 60th day after |
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the date the taxing unit receives a copy of the agreement. |
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SECTION 4. Section 403.302(d), Government Code, is amended |
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to read as follows: |
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(d) For the purposes of this section, "taxable value" means |
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the market value of all taxable property less: |
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(1) the total dollar amount of any residence homestead |
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exemptions lawfully granted under Section 11.13(b) or (c), Tax |
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Code, in the year that is the subject of the study for each school |
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district; |
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(2) one-half of the total dollar amount of any |
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residence homestead exemptions granted under Section 11.13(n), Tax |
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Code, in the year that is the subject of the study for each school |
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district; |
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(3) the total dollar amount of any exemptions granted |
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before May 31, 1993, within a reinvestment zone under agreements |
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authorized by Chapter 312, Tax Code; |
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(4) subject to Subsection (e), the total dollar amount |
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of any captured appraised value of property that: |
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(A) is within a reinvestment zone created on or |
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before May 31, 1999, or is proposed to be included within the |
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boundaries of a reinvestment zone as the boundaries of the zone and |
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the proposed portion of tax increment paid into the tax increment |
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fund by a school district are described in a written notification |
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provided by the municipality or the board of directors of the zone |
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to the governing bodies of the other taxing units in the manner |
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provided by former Section 311.003(e), Tax Code, before May 31, |
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1999, and within the boundaries of the zone as those boundaries |
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existed on September 1, 1999, including subsequent improvements to |
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the property regardless of when made; |
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(B) generates taxes paid into a tax increment |
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fund created under Chapter 311, Tax Code, under a reinvestment zone |
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financing plan approved under Section 311.011(d), Tax Code, on or |
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before September 1, 1999; and |
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(C) is eligible for tax increment financing under |
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Chapter 311, Tax Code; |
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(5) the total dollar amount of any captured appraised |
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value of property that: |
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(A) is within a reinvestment zone: |
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(i) created on or before December 31, 2008, |
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by a municipality with a population of less than 18,000; and |
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(ii) the project plan for which includes |
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the alteration, remodeling, repair, or reconstruction of a |
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structure that is included on the National Register of Historic |
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Places and requires that a portion of the tax increment of the zone |
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be used for the improvement or construction of related facilities |
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or for affordable housing; |
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(B) generates school district taxes that are paid |
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into a tax increment fund created under Chapter 311, Tax Code; and |
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(C) is eligible for tax increment financing under |
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Chapter 311, Tax Code; |
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(6) the total dollar amount of any exemptions granted |
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under Section 11.251 or 11.253, Tax Code; |
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(7) the difference between the comptroller's estimate |
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of the market value and the productivity value of land that |
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qualifies for appraisal on the basis of its productive capacity, |
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except that the productivity value estimated by the comptroller may |
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not exceed the fair market value of the land; |
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(8) the portion of the appraised value of residence |
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homesteads of individuals who receive a tax limitation under |
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Section 11.26, Tax Code, on which school district taxes are not |
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imposed in the year that is the subject of the study, calculated as |
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if the residence homesteads were appraised at the full value |
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required by law; |
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(9) a portion of the market value of property not |
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otherwise fully taxable by the district at market value because of: |
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(A) action required by statute or the |
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constitution of this state, other than Section 11.311, Tax Code, |
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that, if the tax rate adopted by the district is applied to it, |
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produces an amount equal to the difference between the tax that the |
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district would have imposed on the property if the property were |
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fully taxable at market value and the tax that the district is |
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actually authorized to impose on the property, if this subsection |
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does not otherwise require that portion to be deducted; or |
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(B) action taken by the district under Subchapter |
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B or C, Chapter 313, Tax Code, before the expiration of the |
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subchapter; |
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(10) the market value of all tangible personal |
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property, other than manufactured homes, owned by a family or |
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individual and not held or used for the production of income; |
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(11) the appraised value of property the collection of |
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delinquent taxes on which is deferred under Section 33.06, Tax |
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Code; |
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(12) the portion of the appraised value of property |
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the collection of delinquent taxes on which is deferred under |
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Section 33.065, Tax Code; and |
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(13) the amount by which the market value of a |
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residence homestead to which Section 23.23, Tax Code, applies |
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exceeds the appraised value of that property as calculated under |
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that section. |
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SECTION 5. The legislature finds that current unique market |
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forces are a deterrent to landfill methane capture, and the limited |
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exemption in Section 11.311, Tax Code, as added by this Act, will |
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prevent the loss of facilities that help the state in reducing |
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pollution. The legislature further finds that the addition of |
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Section 11.311, Tax Code, is not an expression of legislative |
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opinion regarding current rules adopted by the Texas Commission on |
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Environmental Quality relating to the qualification of property for |
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an exemption from taxation under Section 11.31, Tax Code. |
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SECTION 6. Not later than September 1, 2014, the Texas |
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Commission on Environmental Quality shall adopt rules to implement |
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Section 11.31(e-1), Tax Code, as added by this Act. |
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SECTION 7. Section 42.43(k), Tax Code, as added by this Act, |
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applies only to an agreement between a property owner and a chief |
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appraiser entered into on or after the effective date of this Act. |
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SECTION 8. Section 11.311, Tax Code, as added by this Act, |
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applies only to ad valorem taxes imposed for a tax year beginning on |
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or after January 1, 2014. |
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SECTION 9. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2013. |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I certify that H.B. No. 1897 was passed by the House on May 7, |
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2013, by the following vote: Yeas 101, Nays 41, 2 present, not |
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voting; that the House refused to concur in Senate amendments to |
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H.B. No. 1897 on May 23, 2013, and requested the appointment of a |
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conference committee to consider the differences between the two |
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houses; and that the House adopted the conference committee report |
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on H.B. No. 1897 on May 26, 2013, by the following vote: Yeas 80, |
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Nays 62, 2 present, not voting. |
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______________________________ |
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Chief Clerk of the House |
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I certify that H.B. No. 1897 was passed by the Senate, with |
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amendments, on May 21, 2013, by the following vote: Yeas 23, Nays |
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8; at the request of the House, the Senate appointed a conference |
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committee to consider the differences between the two houses; and |
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that the Senate adopted the conference committee report on H.B. No. |
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1897 on May 26, 2013, by the following vote: Yeas 23, Nays 8. |
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______________________________ |
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Secretary of the Senate |
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APPROVED: __________________ |
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Date |
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__________________ |
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Governor |