1-1 By: Cain, Harris S.B. No. 841
1-2 (In the Senate - Filed February 27, 1997; March 5, 1997, read
1-3 first time and referred to Committee on State Affairs;
1-4 April 11, 1997, reported adversely, with favorable Committee
1-5 Substitute by the following vote: Yeas 12, Nays 0; April 11, 1997,
1-6 sent to printer.)
1-7 COMMITTEE SUBSTITUTE FOR S.B. No. 841 By: Cain
1-8 A BILL TO BE ENTITLED
1-9 AN ACT
1-10 relating to ad valorem taxation.
1-11 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-12 SECTION 1. Subsections (a), (b), (c), and (l), Section 6.03,
1-13 Tax Code, are amended to read as follows:
1-14 (a) The appraisal district is governed by a board of six
1-15 [five] directors. Five directors are appointed by the taxing units
1-16 that participate in the district as provided by this section. The
1-17 county assessor-collector is an ex officio director. To be
1-18 eligible to serve on the board of directors, an individual other
1-19 than the county assessor-collector must be a resident of the
1-20 district and must have resided in the district for at least two
1-21 years immediately preceding the date the individual takes office.
1-22 To be eligible to serve on the board of an appraisal district
1-23 established for a county having a population of at least 200,000
1-24 bordering a county having a population of at least 2,000,000 and
1-25 the Gulf of Mexico, an individual other than the assessor-collector
1-26 must be a member of the governing body or an elected officer of a
1-27 taxing unit entitled to vote on the appointment of board members
1-28 under this section. However, an employee of a taxing unit that
1-29 participates in the district is not eligible to serve on the board
1-30 unless the individual is also a member of the governing body or an
1-31 elected official of a taxing unit that participates in the
1-32 district.
1-33 (b) Members of the board of directors other than the county
1-34 assessor-collector serve two-year terms beginning on January 1 of
1-35 even-numbered years.
1-36 (c) Members of the board of directors other than the county
1-37 assessor-collector are appointed by vote of the governing bodies of
1-38 the incorporated cities and towns, the school districts, and, if
1-39 entitled to vote, the conservation and reclamation districts that
1-40 participate in the district and of the county. A governing body
1-41 may cast all its votes for one candidate or distribute them among
1-42 candidates for any number of directorships. Conservation and
1-43 reclamation districts are not entitled to vote unless at least one
1-44 conservation and reclamation district in the district delivers to
1-45 the chief appraiser a written request to nominate and vote on the
1-46 board of directors by June 1 of each odd-numbered year. On receipt
1-47 of a request, the chief appraiser shall certify a list by June 15
1-48 of all eligible conservation and reclamation districts that are
1-49 imposing taxes and that participate in the district.
1-50 (l) If a vacancy occurs on the board of directors other than
1-51 a vacancy in the position held by the county assessor-collector,
1-52 each taxing unit that is entitled to vote by this section may
1-53 nominate by resolution adopted by its governing body a candidate to
1-54 fill the vacancy. The unit shall submit the name of its nominee to
1-55 the chief appraiser within 10 days after notification from the
1-56 board of directors of the existence of the vacancy, and the chief
1-57 appraiser shall prepare and deliver to the board of directors
1-58 within the next five days a list of the nominees. The board of
1-59 directors shall elect by majority vote of its members one of the
1-60 nominees to fill the vacancy.
1-61 SECTION 2. Subsection (a), Section 6.034, Tax Code, is
1-62 amended to read as follows:
1-63 (a) The taxing units participating in an appraisal district
1-64 may provide that the terms of the appointed members of the board of
2-1 directors be staggered if the governing bodies of at least
2-2 three-fourths of the taxing units that are entitled to vote on the
2-3 appointment of board members adopt resolutions providing for the
2-4 staggered terms. A change to staggered terms may be adopted only
2-5 if the method or procedure for appointing board members is changed
2-6 under Section 6.031 of this code to eliminate or have the effect of
2-7 eliminating cumulative voting for board members as provided by
2-8 Section 6.03 of this code. A change to staggered terms may be
2-9 proposed concurrently with a change that eliminates or has the
2-10 effect of eliminating cumulative voting.
2-11 SECTION 3. Subsection (a), Section 6.04, Tax Code, is
2-12 amended to read as follows:
2-13 (a) A majority of the appraisal district board of directors
2-14 constitutes a quorum. The county assessor-collector is the
2-15 chairman of the board. At its first meeting each calendar year,
2-16 the board shall elect from its members a [chairman and a]
2-17 secretary.
2-18 SECTION 4. Subsection (c), Section 6.41, Tax Code, is
2-19 amended to read as follows:
2-20 (c) To be eligible to serve on the board, an individual must
2-21 be a resident of the district and must have resided in the district
2-22 for at least two years. A member of the appraisal district board
2-23 of directors or an officer or employee of the comptroller, the
2-24 appraisal office, or a taxing unit is ineligible to serve on the
2-25 board. In an appraisal district established for a county having a
2-26 population of more than 300,000, an individual who has served for
2-27 all or part of three previous terms as a board member or auxiliary
2-28 board member on the appraisal review board or is a former officer
2-29 or employee of a taxing unit is ineligible to serve on the
2-30 appraisal review board. In an appraisal district established for
2-31 any other county, an individual who has served for all or part of
2-32 three consecutive terms as a board member or auxiliary board member
2-33 on the appraisal review board is ineligible to serve on the
2-34 appraisal review board during a term that begins on the next
2-35 January 1 following the third of those consecutive terms.
2-36 SECTION 5. Section 6.411, Tax Code, is amended to read as
2-37 follows:
2-38 Sec. 6.411. AUXILIARY [BOARD] MEMBERS IN CERTAIN COUNTIES.
2-39 (a) The board of directors of an appraisal district may appoint
2-40 auxiliary members to [the appraisal review board to] hear taxpayer
2-41 protests before the appraisal review board and to assist the board
2-42 in performing its other duties.
2-43 (b) The number of auxiliary members that may be appointed
2-44 is:
2-45 (1) for a county with a population of 1,000,000 or
2-46 more, not more than 66 [30] auxiliary members;
2-47 (2) for a county with a population of at least 500,000
2-48 but less than 1,000,000, not more than 45 [20] auxiliary members;
2-49 (3) for a county with a population of at least 250,000
2-50 but less than 500,000, not more than 25 [10] auxiliary members; and
2-51 (4) for a county with a population of less than
2-52 250,000, not more than 10 [6] auxiliary members.
2-53 (c) Sections 6.41(c), (d), and (e) and Sections 6.412 and
2-54 6.413 apply to auxiliary [board] members [appointed under this
2-55 section].
2-56 (d) An auxiliary member [of the appraisal review board
2-57 appointed under this section] may not vote in a determination made
2-58 by the board, may not serve as chairman or secretary of the board,
2-59 and is not included in determining what constitutes a quorum of the
2-60 board or whether a quorum is present at any meeting of the board.
2-61 (e) An auxiliary member [of the appraisal review board
2-62 appointed under this section] is entitled to make a recommendation
2-63 to the board in a protest heard by the member but is not entitled
2-64 to vote on the determination of the protest by the board.
2-65 (f) An auxiliary member [of the appraisal review board
2-66 appointed under this section] is entitled to the per diem set by
2-67 the appraisal district budget for each day on which the member
2-68 actively engages in performing the member's duties under Subsection
2-69 (a) or (e) and is entitled to actual and necessary expenses
3-1 incurred in performing those duties in the same manner as [other]
3-2 members of the appraisal review board.
3-3 SECTION 6. Subsection (h), Section 11.13, Tax Code, is
3-4 amended to read as follows:
3-5 (h) Joint or community owners may not each receive the same
3-6 exemption provided by or pursuant to this section for the same
3-7 residence homestead in the same year. An eligible disabled person
3-8 who is 65 or older may not receive both a disabled and an elderly
3-9 residence homestead exemption but may choose either. A person may
3-10 not receive an exemption under this section for more than one
3-11 residence homestead in the same year.
3-12 SECTION 7. Section 11.26, Tax Code, is amended by amending
3-13 Subsection (b) and adding Subsection (g) to read as follows:
3-14 (b) If an individual makes improvements to the individual's
3-15 [his] residence homestead, other than improvements required to
3-16 comply with governmental requirements or repairs, the school
3-17 district may increase the tax on the homestead in the first year
3-18 the value of the homestead is increased on the appraisal roll
3-19 because of the enhancement of value by the improvements. The
3-20 amount of the tax increase is determined by applying the current
3-21 tax rate to the difference in the assessed value of the homestead
3-22 with the improvements and the assessed value it would have had
3-23 without the improvements. The limitations imposed by Subsection
3-24 (a) or (g), as applicable, [of this section] then apply to the
3-25 increased amount of tax until more improvements, if any, are made.
3-26 (g) Except as provided by Subsection (b), if an individual
3-27 who receives the limitation on tax increases imposed by this
3-28 section subsequently qualifies a different residence homestead for
3-29 an exemption under Section 11.13, a school district may not impose
3-30 ad valorem taxes on the subsequently qualified homestead in a year
3-31 in an amount that exceeds the amount of taxes the school district
3-32 would have imposed on the subsequently qualified homestead in the
3-33 first year in which the individual receives that exemption for the
3-34 subsequently qualified homestead had the limitation on tax
3-35 increases imposed by this section not been in effect, multiplied by
3-36 a fraction the numerator of which is the total amount of school
3-37 district taxes imposed on the former homestead in the last year in
3-38 which the individual received that exemption for the former
3-39 homestead and the denominator of which is the total amount of
3-40 school district taxes that would have been imposed on the former
3-41 homestead in the last year in which the individual received that
3-42 exemption for the former homestead had the limitation on tax
3-43 increases imposed by this section not been in effect.
3-44 SECTION 8. Section 11.41, Tax Code, is amended to read as
3-45 follows:
3-46 Sec. 11.41. PARTIAL OWNERSHIP OF EXEMPT PROPERTY. (a) If
3-47 [Except as provided by Subsection (b) of this section, if] a person
3-48 who qualifies for an exemption as provided by this chapter is not
3-49 the sole owner of the property to which the exemption applies, the
3-50 exemption shall be multiplied by a fraction, the numerator of which
3-51 is [limited to] the value of the property interest the person owns
3-52 and the denominator of which is the value of the property.
3-53 (b) [If a person who qualifies for an exemption as provided
3-54 by Section 11.13 or 11.22 of this code is not the sole owner of the
3-55 property to which the exemption applies, the amount of the
3-56 exemption is calculated on the basis of the value of the property
3-57 interest the person owns.]
3-58 [(c)] In the application of this section, community
3-59 ownership by a person who qualifies for the exemption and the
3-60 person's [his] spouse is treated as if the person owns the
3-61 community interest of the person's [his] spouse.
3-62 SECTION 9. Section 11.43, Tax Code, is amended by amending
3-63 Subsection (f) and adding Subsection (j) to read as follows:
3-64 (f) The comptroller, in prescribing the contents of the
3-65 application form for each kind of exemption, shall ensure that the
3-66 form requires an applicant to furnish the information necessary to
3-67 determine the validity of the exemption claim. The form must
3-68 require an applicant to provide the applicant's name and driver's
3-69 license number, personal identification certificate number, or
4-1 social security account number. The comptroller shall include on
4-2 the forms a notice of the penalties prescribed by Section 37.10,
4-3 Penal Code, for making or filing an application containing a false
4-4 statement. The comptroller shall include, on application forms for
4-5 exemptions that do not have to be claimed annually, a statement
4-6 explaining that the application need not be made annually and that
4-7 if the exemption is allowed, the applicant has a duty to notify the
4-8 chief appraiser when the applicant's [his] entitlement to the
4-9 exemption ends. In this subsection:
4-10 (1) "Driver's license" has the meaning assigned that
4-11 term by Section 521.001, Transportation Code.
4-12 (2) "Personal identification certificate" means a
4-13 certificate issued by the Department of Public Safety under
4-14 Subchapter E, Chapter 521, Transportation Code.
4-15 (j) An application for an exemption under Section 11.13
4-16 must:
4-17 (1) list each owner of the residence homestead and the
4-18 interest of each owner;
4-19 (2) state that the applicant does not claim an
4-20 exemption under that section on another residence homestead;
4-21 (3) state that each fact contained in the application
4-22 is true; and
4-23 (4) include a signed statement that the applicant has
4-24 read and understands the notice of the penalties required by
4-25 Subsection (f).
4-26 SECTION 10. Subsection (b), Section 23.01, Tax Code, is
4-27 amended to read as follows:
4-28 (b) The market value of property shall be determined by the
4-29 application of generally accepted appraisal methods and techniques,
4-30 including the mass appraisal standards recognized by the Uniform
4-31 Standards of Professional Appraisal Practice. The [and the] same
4-32 or similar appraisal methods and techniques shall be used in
4-33 appraising the same or similar kinds of property. However, each
4-34 property shall be appraised based upon the individual
4-35 characteristics that affect the property's market value.
4-36 SECTION 11. Subchapter A, Chapter 23, Tax Code, is amended
4-37 by adding Sections 23.011, 23.012, and 23.013 to read as follows:
4-38 Sec. 23.011. COST METHOD OF APPRAISAL. If the chief
4-39 appraiser uses the cost method of appraisal to determine the market
4-40 value of real property, the chief appraiser shall:
4-41 (1) use cost data obtained from generally accepted
4-42 sources;
4-43 (2) make any appropriate adjustment for physical,
4-44 functional, or economic obsolescence;
4-45 (3) make available to the public on request cost data
4-46 developed and used by the chief appraiser and may charge a
4-47 reasonable fee to the public for the data;
4-48 (4) clearly state the reason for any variation between
4-49 generally accepted cost data and locally produced cost data if the
4-50 data vary by more than 10 percent; and
4-51 (5) make available on request all applicable market
4-52 data that demonstrate the difference between the replacement cost
4-53 of the improvements to the property and the depreciated value of
4-54 the improvements.
4-55 Sec. 23.012. INCOME METHOD OF APPRAISAL. If the chief
4-56 appraiser uses the income method of appraisal to determine the
4-57 market value of real property, the chief appraiser shall:
4-58 (1) use rental income and expense data pertaining to
4-59 the property if possible and applicable;
4-60 (2) make any projections of future rental income and
4-61 expenses only from clear and appropriate evidence;
4-62 (3) use data from generally accepted sources in
4-63 determining an appropriate capitalization rate; and
4-64 (4) determine a capitalization rate for
4-65 income-producing property that includes a reasonable return on
4-66 investment, taking into account the risk associated with the
4-67 investment.
4-68 Sec. 23.013. MARKET DATA COMPARISON METHOD OF APPRAISAL. If
4-69 the chief appraiser uses the market data comparison method of
5-1 appraisal to determine the market value of real property, the chief
5-2 appraiser shall use comparable sales data if possible.
5-3 SECTION 12. Section 25.19, Tax Code, is amended by amending
5-4 Subsections (b) and (i) and adding Subsection (j) to read as
5-5 follows:
5-6 (b) The chief appraiser shall separate real from personal
5-7 property and include in the notice for each:
5-8 (1) a list of the taxing units in which the property
5-9 is taxable;
5-10 (2) the appraised value of the property in the
5-11 preceding year;
5-12 (3) the assessed and taxable value of the property in
5-13 the preceding year for each taxing unit taxing the property;
5-14 (4) the appraised value of the property for the
5-15 current year and the kind and amount of each partial exemption, if
5-16 any, approved for the current year;
5-17 (5) if the appraised value is greater than it was in
5-18 the preceding year:
5-19 (A) the effective tax rate that would be
5-20 announced pursuant to Section 26.04 of this code if the total
5-21 values being submitted to the appraisal review board were to be
5-22 approved by the board with an explanation that that rate would
5-23 raise the same amount of revenue from property taxed in the
5-24 preceding year as the unit raised for those purposes in the
5-25 preceding year;
5-26 (B) the amount of tax that would be imposed on
5-27 the property on the basis of the rate described by Paragraph (A) of
5-28 this subdivision; and
5-29 (C) a statement that the governing body of the
5-30 unit may not adopt a rate that will increase tax revenues for
5-31 operating purposes from properties taxed in the preceding year
5-32 without publishing notice in a newspaper that it is considering a
5-33 tax increase and holding a hearing for taxpayers to discuss the tax
5-34 increase;
5-35 (6) in italic typeface, the following statement: "The
5-36 Texas Legislature does not set the amount of your local taxes.
5-37 Your property tax burden is decided by your locally elected
5-38 officials, and all inquiries concerning your taxes should be
5-39 directed to those officials";
5-40 (7) a detailed [brief] explanation of the time and
5-41 procedure for protesting the value;
5-42 (8) the date and place the appraisal review board will
5-43 begin hearing protests; and
5-44 (9) a brief explanation that:
5-45 (A) the governing body of each taxing unit
5-46 decides whether or not taxes on the property will increase and the
5-47 appraisal district only determines the value of the property; and
5-48 (B) a taxpayer who objects to increasing taxes
5-49 and government expenditures should complain to the governing bodies
5-50 of the taxing units and only complaints about value should be
5-51 presented to the appraisal office and the appraisal review board.
5-52 (i) By May 15 or as soon thereafter as practicable, the
5-53 chief appraiser shall deliver a written notice to the owner of each
5-54 property not included in a notice required to be delivered under
5-55 Subsection (a), if the property was reappraised in the current tax
5-56 year, if the ownership of the property changed during the preceding
5-57 year, or if the property owner or the agent of a property owner
5-58 authorized under Section 1.111 makes a written request for the
5-59 notice. The chief appraiser shall separate real from personal
5-60 property and include in the notice for each property:
5-61 (1) the appraised value of the property in the
5-62 preceding year;
5-63 (2) the appraised value of the property for the
5-64 current year and the kind of each partial exemption, if any,
5-65 approved for the current year;
5-66 (3) a detailed [brief] explanation of the time and
5-67 procedure for protesting the value; and
5-68 (4) the date and place the appraisal review board will
5-69 begin hearing protests.
6-1 (j) Delivery with a notice required by Subsection (a) or (i)
6-2 of a copy of the pamphlet published by the comptroller under
6-3 Section 5.06 is sufficient to comply with the requirement that the
6-4 notice include the information specified by Subsection (b)(7) or
6-5 (i)(3), as applicable.
6-6 SECTION 13. Section 33.01, Tax Code, is amended by adding
6-7 Subsections (d) and (e) to read as follows:
6-8 (d) In lieu of the penalty imposed under Subsection (a), a
6-9 delinquent tax incurs a penalty of 50 percent of the amount of the
6-10 tax without regard to the number of months the tax has been
6-11 delinquent if the tax is delinquent because the property owner
6-12 received an exemption under:
6-13 (1) Section 11.13 and the chief appraiser subsequently
6-14 cancels the exemption because the residence was not the principal
6-15 residence of the property owner and the property owner received an
6-16 exemption for two or more additional residence homesteads for the
6-17 tax year in which the tax was imposed;
6-18 (2) Section 11.13(c) or (d) for a person who is 65 or
6-19 older and the chief appraiser subsequently cancels the exemption
6-20 because the property owner was younger than 65 on the exemption
6-21 qualification date; or
6-22 (3) Section 11.13(q) and the chief appraiser
6-23 subsequently cancels the exemption because the property owner was
6-24 younger than 55 when the property owner's spouse died.
6-25 (e) A penalty imposed under Subsection (d) does not apply
6-26 if, at any time before the date the tax becomes delinquent, the
6-27 property owner gives to the chief appraiser of the appraisal
6-28 district in which the property is located written notice of
6-29 circumstances that would disqualify the owner for the exemption.
6-30 SECTION 14. The heading to Section 33.06, Tax Code, is
6-31 amended to read as follows:
6-32 Sec. 33.06. DEFERRED COLLECTION OF [CERTAIN] TAXES ON
6-33 RESIDENCE HOMESTEAD OF ELDERLY PERSON.
6-34 SECTION 15. Subchapter A, Chapter 33, Tax Code, is amended
6-35 by adding Section 33.065 to read as follows:
6-36 Sec. 33.065. DEFERRED COLLECTION OF TAXES ON APPRECIATING
6-37 RESIDENCE HOMESTEAD. (a) An individual is entitled to defer or
6-38 abate a suit to collect a delinquent tax imposed on the portion of
6-39 the appraised value of property the individual owns and occupies as
6-40 the individual's residence homestead that exceeds the sum of:
6-41 (1) 105 percent of the appraised value of the property
6-42 for the preceding year; and
6-43 (2) the market value of all new improvements to the
6-44 property.
6-45 (b) An individual may not obtain a deferral or abatement
6-46 under this section if the taxes on the portion of the appraised
6-47 value of the property that does not exceed the amount provided by
6-48 Subsection (a) are delinquent.
6-49 (c) To obtain a deferral, an individual must file with the
6-50 chief appraiser for the appraisal district in which the property is
6-51 located an affidavit stating the facts required to be established
6-52 by Subsection (a). The chief appraiser shall notify each taxing
6-53 unit participating in the district of the filing. After an
6-54 affidavit is filed under this subsection, a taxing unit may not
6-55 file suit to collect delinquent taxes on the property for which
6-56 collection is deferred until the individual no longer owns and
6-57 occupies the property as a residence homestead.
6-58 (d) To obtain an abatement, the individual must file in the
6-59 court in which the delinquent tax suit is pending an affidavit
6-60 stating the facts required to be established by Subsection (a). If
6-61 the taxing unit that filed the suit does not file a controverting
6-62 affidavit or if, after a hearing, the court finds the individual is
6-63 entitled to the deferral, the court shall abate the suit until the
6-64 individual no longer owns and occupies the property as the
6-65 individual's residence homestead.
6-66 (e) A deferral or abatement under this section applies only
6-67 to ad valorem taxes imposed beginning with the tax year following
6-68 the first tax year the individual entitled to the deferral or
6-69 abatement qualifies the property for an exemption under Section
7-1 11.13. For purposes of this subsection, the owner of a residence
7-2 homestead that is qualified for an exemption under Section 11.13 on
7-3 January 1, 1998, is considered to have qualified the property for
7-4 the first time in the 1997 tax year.
7-5 (f) A tax lien remains on the property and interest
7-6 continues to accrue during the period collection of delinquent
7-7 taxes is deferred as provided by this section. The annual interest
7-8 rate during the deferral period is eight percent instead of the
7-9 rate provided by Section 33.01. A penalty may not be imposed on
7-10 the delinquent taxes for which collection is deferred during a
7-11 deferral period. The additional penalty provided by Section 33.07
7-12 may be imposed only if the delinquent taxes for which collection is
7-13 deferred remain delinquent on or after the 91st day after the date
7-14 the deferral period expires. A plea of limitation, laches, or want
7-15 of prosecution does not apply against the taxing unit because of
7-16 deferral of collection as provided by this section.
7-17 (g) Each year the chief appraiser for each appraisal
7-18 district shall publicize in a manner reasonably designed to notify
7-19 all residents of the district or county of the provisions of this
7-20 section and, specifically, the method by which eligible persons may
7-21 obtain a deferral.
7-22 (h) In this section:
7-23 (1) "New improvement" means an improvement to a
7-24 residence homestead that is made after the appraisal of the
7-25 property for the preceding year and that increases the market value
7-26 of the property. The term does not include ordinary maintenance of
7-27 an existing structure or the grounds or another feature of the
7-28 property.
7-29 (2) "Residence homestead" has the meaning assigned
7-30 that term by Section 11.13.
7-31 SECTION 16. Subsection (a), Section 41.46, Tax Code, is
7-32 amended to read as follows:
7-33 (a) The appraisal review board before which a protest
7-34 hearing is scheduled shall deliver written notice to the property
7-35 owner initiating a protest of the date, time, and place fixed for
7-36 the hearing on the protest unless the property owner waives in
7-37 writing notice of the hearing. The board shall deliver the notice
7-38 not later than the 15th day before the date of the hearing.
7-39 SECTION 17. Subchapter D, Chapter 41, Tax Code, is amended
7-40 by adding Section 41.71 to read as follows:
7-41 Sec. 41.71. EVENING AND WEEKEND HEARINGS. At the request of
7-42 a property owner, an appraisal review board shall schedule a
7-43 hearing on a protest in the evening or on a Saturday or Sunday.
7-44 SECTION 18. (a) Except as otherwise provided by this
7-45 section, this Act takes effect January 1, 1998.
7-46 (b) The change in law made by Section 4 of this Act relating
7-47 to the qualifications of an appraisal review board member applies
7-48 only to the appointment of a member on or after the effective date
7-49 of this Act.
7-50 (c) Section 7 of this Act takes effect only if the
7-51 constitutional amendment proposed by S.J.R. No. 43, 75th
7-52 Legislature, Regular Session, 1997, is approved by the voters. If
7-53 that amendment is not approved by the voters, that section of this
7-54 Act has no effect.
7-55 (d) The change in law made by Section 9 of this Act applies
7-56 only to an application for an exemption from ad valorem taxation
7-57 filed on or after the effective date of this Act. An application
7-58 for an exemption from ad valorem taxation filed before the
7-59 effective date of this Act is covered by the law in effect on the
7-60 date the application was filed, and that law is continued in effect
7-61 for that purpose.
7-62 (e) The change in law made by Section 13 of this Act applies
7-63 only to a penalty incurred on ad valorem taxes that become
7-64 delinquent on or after the effective date of this Act. A penalty
7-65 incurred on ad valorem taxes that became delinquent before the
7-66 effective date of this Act is covered by the law in effect when the
7-67 taxes became delinquent, and that law is continued in effect for
7-68 that purpose.
7-69 SECTION 19. The importance of this legislation and the
8-1 crowded condition of the calendars in both houses create an
8-2 emergency and an imperative public necessity that the
8-3 constitutional rule requiring bills to be read on three several
8-4 days in each house be suspended, and this rule is hereby suspended.
8-5 * * * * *