Corporate income tax, Texas franchise tax, Sales and use taxes, Property (ad valorem) tax, Property (ad valorem) tax abatement, Industrial districts, Goods in transit, Machinery and equipment, Energy and fuel conservation measures, Natural gas and electricity, Data centers, Research and development tax exemption/creditAuthor: Area Development Research Desk. Mar 25, · The Texas Supreme Court held that a non-discriminatory tax on stored gas held for future resale does not violate the Commerce Clause of the US Constitution. Harris County imposed an ad valorem tax on natural gas stored in the county on January 1 of the tax year. Applying the . Ad Valorem Taxes & the Over Exemption – Pro Rate, Transport or Rollback? I. EXEMPTIONS Every year, the Appraisal District determines the value of each piece of property located within the boundaries of that taxing unit as of January 1st. At the same time, each Taxing Unit sets a tax rate.
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