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A BILL TO BE ENTITLED
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AN ACT
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relating to the authority of a taxing unit to authorize tax |
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incentives for the development of property for gambling purposes. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 312.204, Tax Code, is amended by adding |
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Subsection (d-1) to read as follows: |
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(d-1) The property subject to a tax abatement agreement made |
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under this section may not be used as a gambling establishment. In |
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this subsection, "gambling establishment" includes: |
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(1) a game room subject to regulation under Subchapter |
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E, Chapter 234, Local Government Code; |
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(2) a racetrack as defined by Section 1.03, Texas |
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Racing Act (Article 179e, Vernon's Texas Civil Statutes); or |
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(3) an establishment that conducts a casino game or a |
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game of chance that involves the making of a bet and in which the |
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outcome may be partially determined by skill or ability. |
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SECTION 2. Section 313.024, Tax Code, is amended by adding |
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Subsection (b-1) to read as follows: |
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(b-1) To be eligible for a limitation on appraised value |
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under this subchapter, the entity may not use the property as a |
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gambling establishment. In this subsection, "gambling |
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establishment" includes: |
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(1) a game room subject to regulation under Subchapter |
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E, Chapter 234, Local Government Code; |
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(2) a racetrack as defined by Section 1.03, Texas |
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Racing Act (Article 179e, Vernon's Texas Civil Statutes); or |
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(3) an establishment that conducts a casino game or a |
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game of chance that involves the making of a bet and in which the |
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outcome may be partially determined by skill or ability. |
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SECTION 3. (a) The change in law made by this Act to Section |
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312.204, Tax Code, applies to a tax abatement agreement entered |
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into on or after the effective date of this Act. A tax abatement |
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agreement entered into before the effective date of this Act is |
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governed by the law as it existed immediately before the effective |
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date of this Act, and that law is continued in effect for that |
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purpose. |
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(b) The change in law made by this Act to Section 313.024, |
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Tax Code, applies to an agreement for a limitation on appraised |
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value entered into on or after the effective date of this Act. An |
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agreement for a limitation on appraised value entered into before |
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the effective date of this Act is governed by the law as it existed |
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immediately before the effective date of this Act, and that law is |
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continued in effect for that purpose. |
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SECTION 4. This Act takes effect September 1, 2017. |