By Willis                                              H.B. No. 627
       74R3715 JD-D
                                 A BILL TO BE ENTITLED
    1-1                                AN ACT
    1-2  relating to the tax appraisal of certain land owned or formerly
    1-3  owned by disabled veterans and designated for agricultural use.
    1-4        BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
    1-5        SECTION 1.  Subchapter D, Chapter 23, Tax Code, is amended by
    1-6  adding Section 23.551 to read as follows:
    1-7        Sec. 23.551.  CERTAIN VETERANS LAND EXEMPTED FROM SANCTIONS.
    1-8  (a)  The sanctions provided by Section 23.55(a) do not apply to:
    1-9              (1)  land owned by a disabled veteran or the unmarried
   1-10  surviving spouse of a disabled veteran and acquired by the veteran
   1-11  through the Veterans' Land Program at least 20 years before the
   1-12  date the change of use of the land occurs; or
   1-13              (2)  land purchased from a disabled veteran or from the
   1-14  unmarried surviving spouse of a disabled veteran that was acquired
   1-15  by the veteran through the Veterans' Land Program at least 20 years
   1-16  before the date the land was sold by the veteran or the veteran's
   1-17  spouse, while the land is owned exclusively by the purchaser.
   1-18        (b)  In this section, "disabled veteran" has the meaning
   1-19  assigned by Section 11.22(h).
   1-20        SECTION 2.  The importance of this legislation and the
   1-21  crowded condition of the calendars in both houses create an
   1-22  emergency and an imperative public necessity that the
   1-23  constitutional rule requiring bills to be read on three several
   1-24  days in each house be suspended, and this rule is hereby suspended,
    2-1  and that this Act take effect and be in force from and after its
    2-2  passage, and it is so enacted.