By:  Willis                                            H.B. No. 177
       73R1456 JD-D
                                 A BILL TO BE ENTITLED
    1-1                                AN ACT
    1-2  relating to the assessment for ad valorem tax purposes of certain
    1-3  land designated for agricultural use.
    1-4        BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
    1-5        SECTION 1.  Section 23.46, Tax Code, is amended by adding
    1-6  Subsection (f) to read as follows:
    1-7        (f)  The sanctions provided by Subsection (c) do not apply to
    1-8  land purchased from a veteran who acquired the land through the
    1-9  Veterans' Land Program, or purchased from the unmarried surviving
   1-10  spouse of a veteran who acquired the land through the Veterans'
   1-11  Land Program, while the land is owned exclusively by the purchaser.
   1-12        SECTION 2.  Section 23.55, Tax Code, is amended by adding
   1-13  Subsection (j) to read as follows:
   1-14        (j)  The sanctions provided by Subsection (a) do not apply to
   1-15  land purchased from a veteran who acquired the land through the
   1-16  Veterans' Land Program, or purchased from the unmarried surviving
   1-17  spouse of a veteran who acquired the land through the Veterans'
   1-18  Land Program, while the land is owned exclusively by the purchaser.
   1-19        SECTION 3.  The importance of this legislation and the
   1-20  crowded condition of the calendars in both houses create an
   1-21  emergency and an imperative public necessity that the
   1-22  constitutional rule requiring bills to be read on three several
   1-23  days in each house be suspended, and this rule is hereby suspended,
   1-24  and that this Act take effect and be in force from and after its
    2-1  passage, and it is so enacted.