Texas Administrative Code (Last Updated: March 27,2024) |
TITLE 30. ENVIRONMENTAL QUALITY |
PART 1. TEXAS COMMISSION ON ENVIRONMENTAL QUALITY |
CHAPTER 18. VOTER-APPROVAL TAX RELIEF FOR POLLUTION CONTROL REQUIREMENTS |
SECTION 18.5. Applicability
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(a) To obtain a positive use determination, the pollution control property must be used, constructed, acquired, or installed wholly or partly to meet the requirements of a permit issued by the commission. In addition, pollution control property must meet the following conditions: (1) property must have been constructed, acquired, or installed after January 1, 1994. (2) land must include only the portion of the land acquired after January 1, 1994, that actually contains pollution control property. (3) it must be funded out of the operations and maintenance funds under TTC, §26.012(16). (b) The executive director shall determine the portion of the pollution control property eligible for a positive use determination. Source Note: The provisions of this §18.5 adopted to be effective February 7, 2008, 33 TexReg 943