By Zbranek H.B. No. 626
75R2198 JD-D
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the notice given by a chief appraiser requiring a
1-3 person to confirm the person's qualification for an ad valorem tax
1-4 exemption.
1-5 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-6 SECTION 1. Section 11.43, Tax Code, is amended by adding
1-7 Subsection (j) to read as follows:
1-8 (j) If under Subsection (c) the chief appraiser requires a
1-9 person to confirm the person's current qualification for an
1-10 exemption that the person received in a prior year, the chief
1-11 appraiser shall:
1-12 (1) send the notice required by Subsection (c) not
1-13 later than February 1;
1-14 (2) if the person does not file the completed
1-15 exemption application form for the exemption before May 1, send a
1-16 second notice to the person not later than May 15; and
1-17 (3) include with each notice a statement informing the
1-18 person that the exemption will be canceled if the person does not
1-19 file the required exemption application and furnish the information
1-20 required by the application form.
1-21 SECTION 2. This Act takes effect September 1, 1997.
1-22 SECTION 3. The importance of this legislation and the
1-23 crowded condition of the calendars in both houses create an
1-24 emergency and an imperative public necessity that the
2-1 constitutional rule requiring bills to be read on three several
2-2 days in each house be suspended, and this rule is hereby suspended.