1-1 By: Turner of Harris (Senate Sponsor - Ellis) H.B. No. 835
1-2 (In the Senate - Received from the House April 21, 1993;
1-3 April 21, 1993, read first time and referred to Committee on
1-4 Finance; May 21, 1993, reported adversely, with favorable Committee
1-5 Substitute by the following vote: Yeas 13, Nays 0; May 21, 1993,
1-6 sent to printer.)
1-7 COMMITTEE VOTE
1-8 Yea Nay PNV Absent
1-9 Montford x
1-10 Turner x
1-11 Armbrister x
1-12 Barrientos x
1-13 Bivins x
1-14 Ellis x
1-15 Haley x
1-16 Moncrief x
1-17 Parker x
1-18 Ratliff x
1-19 Sims x
1-20 Truan x
1-21 Zaffirini x
1-22 COMMITTEE SUBSTITUTE FOR H.B. No. 835 By: Ellis
1-23 A BILL TO BE ENTITLED
1-24 AN ACT
1-25 relating to authorizing late applications for ad valorem tax
1-26 exemptions for certain religious organizations.
1-27 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-28 SECTION 1. Section 11.433(e), Tax Code, is amended to read
1-29 as follows:
1-30 (e) Notwithstanding Subsection (a), the chief appraiser
1-31 shall accept and approve or deny an application for an exemption
1-32 under Section 11.20 after the filing deadline provided by Section
1-33 11.43 if the application is filed not later than December 31 of the
1-34 12th year after the year in which the taxes for which the exemption
1-35 is claimed were imposed and if the application is filed before
1-36 January 1, 1995. This subsection expires January 1, 1996 <An
1-37 application may not be filed under this section after December 31,
1-38 1991>.
1-39 SECTION 2. (a) This section applies only to a corporation
1-40 that:
1-41 (1) is a church;
1-42 (2) was incorporated as a nonprofit corporation before
1-43 January 1, 1920;
1-44 (3) has articles of incorporation providing for a
1-45 period of duration that expired before August 10, 1959; and
1-46 (4) has continually operated under the articles of
1-47 incorporation up to the effective date of this Act as if the
1-48 corporation's period of duration had not expired, including payment
1-49 of all fees and franchise taxes as provided by law.
1-50 (b) Notwithstanding the articles of incorporation of a
1-51 corporation to which this section applies, the period of duration
1-52 of the corporation is perpetual, and all acts of the corporation
1-53 occurring before the effective date of this Act are validated as if
1-54 at the time of incorporation the period of duration of the
1-55 corporation were perpetual. This subsection does not apply to any
1-56 matter that on the effective date of this Act:
1-57 (1) is involved in litigation if the litigation
1-58 ultimately results in the matter being held invalid by a final
1-59 judgment in a court of competent jurisdiction; or
1-60 (2) has been held invalid by a final judgment of a
1-61 court of competent jurisdiction.
1-62 SECTION 3. The importance of this legislation and the
1-63 crowded condition of the calendars in both houses create an
1-64 emergency and an imperative public necessity that the
1-65 constitutional rule requiring bills to be read on three several
1-66 days in each house be suspended, and this rule is hereby suspended,
1-67 and that this Act take effect and be in force from and after its
1-68 passage, and it is so enacted.
2-1 * * * * *
2-2 Austin,
2-3 Texas
2-4 May 21, 1993
2-5 Hon. Bob Bullock
2-6 President of the Senate
2-7 Sir:
2-8 We, your Committee on Finance to which was referred H.B. No. 835,
2-9 have had the same under consideration, and I am instructed to
2-10 report it back to the Senate with the recommendation that it do not
2-11 pass, but that the Committee Substitute adopted in lieu thereof do
2-12 pass and be printed.
2-13 Montford,
2-14 Chairman
2-15 * * * * *
2-16 WITNESSES
2-17 No witnesses appeared on H.B. No. 835.