SRC-HRD H.B. 197 75(R)   BILL ANALYSIS


Senate Research Center   H.B. 197
By: West (Duncan)
Finance
4-28-97
Engrossed


DIGEST 

Section 11.435, Tax Code, allows certain charitable organizations
(organizations that provide support or relief to orphans, children,
battered spouses, victims of natural disaster, and others) to file a late
application for property tax exemptions under Section 11.18(d)(2) of the
code.  The application must not be filed later than December 31 of the
second year after the year in which the taxes for which the exemption is
claimed were imposed.  The deadline to file such late applications expired
on December 31, 1991.

The bill would allow qualified charitable organizations to file late
applications under the present restrictions and guidelines until December
31, 1997.   
    
PURPOSE

As proposed, H.B. 197 allows qualified charitable organizations to file
late applications under the present restrictions and guidelines until
December 31, 1997.   

RULEMAKING AUTHORITY

This bill does not grant any additional rulemaking authority to a state
officer, institution, or agency. 

SECTION BY SECTION ANALYSIS

SECTION 1. Amends Section 11.433, Tax Code, by adding Subsection (e), to
prohibit an application from being filed under this section after December
31, 1997. 

SECTION 2. Amends Section 11.435(e), Tax Code, to prohibit an application
from being filed under this section after December 31, 1997, rather than
1991. 

SECTION 3. Emergency clause.
  Effective date: upon passage.