SENATE BILL 1254 |
SENATE AUTHOR: Nelson |
EFFECTIVE: 06-18-99 |
HOUSE SPONSOR: Lewis, Glenn |
Senate Bill 1254 amends the Tax Code to establish a uniform filing deadline for late applications for the property tax exemption for a charitable organization, veteran's organization, religious organization, or school. The deadline is December 31 of the fifth year after the year in which the taxes for which the exemption is claimed were imposed. The act repeals related provisions that prohibited new filings of this nature.