By: Seidlits H.J.R. No. 103
73R3191 SMH-D
A JOINT RESOLUTION
1-1 proposing a constitutional amendment to authorize the legislature
1-2 to exempt from ad valorem taxation certain property of benevolent
1-3 and fraternal associations.
1-4 BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Article VIII, Section 2, of the Texas
1-6 Constitution is amended by adding Subsection (d) to read as
1-7 follows:
1-8 (d) The legislature by general law may exempt from ad
1-9 valorem taxation the property of a benevolent or fraternal
1-10 association that is used primarily for the charitable, benevolent,
1-11 or public service activities of the association as defined by
1-12 general law. The legislature may provide for the administration of
1-13 an exemption authorized by this subsection and may provide
1-14 additional qualifications and limitations for an exemption
1-15 authorized by this subsection.
1-16 SECTION 2. This proposed constitutional amendment shall be
1-17 submitted to the voters at an election to be held November 2, 1993.
1-18 The ballot shall be printed to provide for voting for or against
1-19 the proposition: "The constitutional amendment to authorize the
1-20 legislature to exempt from ad valorem taxation property of a
1-21 benevolent or fraternal association that is used primarily for the
1-22 charitable, benevolent, or public service activities of the
1-23 association."