1-1  By:  Oakley (Senate Sponsor - Cain)                   H.B. No. 1884
    1-2        (In the Senate - Received from the House May 15, 1995;
    1-3  May 17, 1995, read first time and referred to Committee on Finance;
    1-4  May 25, 1995, reported favorably by the following vote:  Yeas 9,
    1-5  Nays 0; May 25, 1995, sent to printer.)
    1-6                         A BILL TO BE ENTITLED
    1-7                                AN ACT
    1-8  relating to the additional tax imposed on certain land appraised
    1-9  for ad valorem tax purposes as open-space land the use of which is
   1-10  changed to cemetery purposes.
   1-11        BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
   1-12        SECTION 1.  Section 23.55, Tax Code, is amended by adding
   1-13  Subsections (j) and (k) to read as follows:
   1-14        (j)  The sanctions provided by Subsection (a) do not apply to
   1-15  a change in the use of land if:
   1-16              (1)  the land is located in an unincorporated area of a
   1-17  county with a population of less than 100,000;
   1-18              (2)  the land does not exceed five acres;
   1-19              (3)  the land is owned by a not-for-profit cemetery
   1-20  organization;
   1-21              (4)  the cemetery organization dedicates the land for a
   1-22  cemetery purpose;
   1-23              (5)  the cemetery organization has not dedicated more
   1-24  than five acres of land in the county for a cemetery purpose in the
   1-25  five years preceding the date the cemetery organization dedicates
   1-26  the land for a cemetery purpose; and
   1-27              (6)  the land is adjacent to a cemetery that has been
   1-28  in existence for more than 100 years.
   1-29        (k)  In Subsection (j), "cemetery," "cemetery organization,"
   1-30  and "cemetery purpose" have the meanings assigned those terms by
   1-31  Section 711.001, Health and Safety Code.
   1-32        SECTION 2.  The change in law made by this Act applies only
   1-33  to a change of use of land on or after the effective date of this
   1-34  Act.  A change of use of land before the effective date of this Act
   1-35  is governed by the law in effect when the use of land was changed,
   1-36  and that law is continued in effect for that purpose.
   1-37        SECTION 3.  The importance of this legislation and the
   1-38  crowded condition of the calendars in both houses create an
   1-39  emergency and an imperative public necessity that the
   1-40  constitutional rule requiring bills to be read on three several
   1-41  days in each house be suspended, and this rule is hereby suspended,
   1-42  and that this Act take effect and be in force from and after its
   1-43  passage, and it is so enacted.
   1-44                               * * * * *