H.B. No. 1884 1-1 AN ACT 1-2 relating to the additional tax imposed on certain land appraised 1-3 for ad valorem tax purposes as open-space land the use of which is 1-4 changed to cemetery purposes. 1-5 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: 1-6 SECTION 1. Section 23.55, Tax Code, is amended by adding 1-7 Subsections (j) and (k) to read as follows: 1-8 (j) The sanctions provided by Subsection (a) do not apply to 1-9 a change in the use of land if: 1-10 (1) the land is located in an unincorporated area of a 1-11 county with a population of less than 100,000; 1-12 (2) the land does not exceed five acres; 1-13 (3) the land is owned by a not-for-profit cemetery 1-14 organization; 1-15 (4) the cemetery organization dedicates the land for a 1-16 cemetery purpose; 1-17 (5) the cemetery organization has not dedicated more 1-18 than five acres of land in the county for a cemetery purpose in the 1-19 five years preceding the date the cemetery organization dedicates 1-20 the land for a cemetery purpose; and 1-21 (6) the land is adjacent to a cemetery that has been 1-22 in existence for more than 100 years. 1-23 (k) In Subsection (j), "cemetery," "cemetery organization," 1-24 and "cemetery purpose" have the meanings assigned those terms by 2-1 Section 711.001, Health and Safety Code. 2-2 SECTION 2. The change in law made by this Act applies only 2-3 to a change of use of land on or after the effective date of this 2-4 Act. A change of use of land before the effective date of this Act 2-5 is governed by the law in effect when the use of land was changed, 2-6 and that law is continued in effect for that purpose. 2-7 SECTION 3. The importance of this legislation and the 2-8 crowded condition of the calendars in both houses create an 2-9 emergency and an imperative public necessity that the 2-10 constitutional rule requiring bills to be read on three several 2-11 days in each house be suspended, and this rule is hereby suspended, 2-12 and that this Act take effect and be in force from and after its 2-13 passage, and it is so enacted.