By Oakley                                             H.B. No. 1884
       74R6231 SMH-F
                                 A BILL TO BE ENTITLED
    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 cemetery organization;
   1-14              (4)  the cemetery organization dedicates the land for a
   1-15  cemetery purpose;
   1-16              (5)  the cemetery organization has not dedicated more
   1-17  than five acres of land in the county for a cemetery purpose in the
   1-18  five years preceding the date the cemetery organization dedicates
   1-19  the land for a cemetery purpose; and
   1-20              (6)  the land is adjacent to a cemetery that has been
   1-21  in existence for more than 100 years.
   1-22        (k)  In Subsection (j), "cemetery," "cemetery organization,"
   1-23  and "cemetery purpose" have the meanings assigned those terms by
   1-24  Section 711.001, Health and Safety Code.
    2-1        SECTION 2.  The change in law made by this Act applies only
    2-2  to a change of use of land on or after the effective date of this
    2-3  Act.  A change of use of land before the effective date of this Act
    2-4  is governed by the law in effect when the use of land was changed,
    2-5  and that law is continued in effect for that purpose.
    2-6        SECTION 3.  The importance of this legislation and the
    2-7  crowded condition of the calendars in both houses create an
    2-8  emergency and an imperative public necessity that the
    2-9  constitutional rule requiring bills to be read on three several
   2-10  days in each house be suspended, and this rule is hereby suspended,
   2-11  and that this Act take effect and be in force from and after its
   2-12  passage, and it is so enacted.