Bill not drafted by TLC or Senate E&E.

      Line and page numbers may not match official copy.

      By Hunter                                        H.B. No. 375

                                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; or

1-11                 (2)  land purchased from a disabled veteran or from the

1-12     unmarried surviving spouse of a disabled veteran while the land is

1-13     owned exclusively by the purchaser.

1-14           (b)  In this section, "disabled veteran" has the meaning

1-15     assigned by Section 11.22(h).

1-16           SECTION 2.  The importance of this legislation and the

1-17     crowded condition of the calendars in both houses create an

1-18     emergency and an imperative public necessity that the

1-19     constitutional rule requiring bills to be read on three several

1-20     days in each house be suspended, and this rule is hereby suspended,

1-21     and that this Act take effect and be in force from and after its

1-22     passage, and it is so enacted.