By Counts                                       H.B. No. 3277

      75R9378 T                           

                                A BILL TO BE ENTITLED

 1-1                                   AN ACT

 1-2     relating to a late application by certain veterans organizations

 1-3     for an exemption from ad valorem taxation.

 1-4           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

 1-5           SECTION 1.  Section 11.43, Tax Code, is amended to add

 1-6     Section 11.438, as follows:

 1-7           Sec. 11.438.  LATE APPLICATION FOR A VETERANS ORGANIZATION

 1-8     EXEMPTION.  (a)  The chief appraiser shall accept or deny an

 1-9     application for an exemption under Section 11.23(a) of this code

1-10     after the filing deadline provided by Section 11.43 of this code if

1-11     the application is filed not later than December 31 of the third

1-12     year after the year in which the taxes for which the exemption is

1-13     claimed were imposed.

1-14           (b)  When the taxes and related penalties and interest

1-15     imposed on the property for the year for which the exemption is

1-16     claimed are paid before an application is filed under this section

1-17     the chief appraiser may approve the late application for an

1-18     exemption upon a showing that such payment was made under protest.

1-19           (c)  If a late application is approved after approval of the

1-20     appraisal records for the year for which the exemption is granted,

1-21     the chief appraiser shall notify the collector for each taxing unit

1-22     in which the property was taxable in the year or years for which

1-23     the exemption is granted.  The collector shall deduct from the

1-24     veterans organization's tax bill the amount of tax imposed on the

 2-1     property for that year or years and any penalties and interest

 2-2     relating to that tax if (1) the tax and related penalties and

 2-3     interest have not been paid or (2) a showing is made that such

 2-4     payments were made under protest.  If taxes and related penalties

 2-5     and interest paid on the property for which an exemption is granted

 2-6     under this section were paid under protest, the collector may

 2-7     refund such taxes, penalties and interest as constituting an

 2-8     overpayment or erroneous payment under provisions of Section 31.11

 2-9     of this code.

2-10           (d)  An application may not be filed under this section after

2-11     December 31, 1998.