By:  Oakley                                           H.B. No. 2459
       73R4742 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 23.55, Tax Code, is amended by adding
    1-6  Subsection (j) to read as follows:
    1-7        (j)  The sanctions provided by Subsection (a) do not apply if
    1-8  the land is dedicated for cemetery purposes under Chapter 711,
    1-9  Health and Safety Code, and the use of the land changes as a result
   1-10  of the conversion of the land to cemetery purposes by a cemetery
   1-11  association.  In this subsection, the terms "cemetery association"
   1-12  and "cemetery purpose" have the meanings assigned by
   1-13  Section 711.001, Health and Safety Code.
   1-14        SECTION 2.  This Act takes effect January 1, 1994.
   1-15        SECTION 3.  The importance of this legislation and the
   1-16  crowded condition of the calendars in both houses create an
   1-17  emergency and an imperative public necessity that the
   1-18  constitutional rule requiring bills to be read on three several
   1-19  days in each house be suspended, and this rule is hereby suspended.