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.