Bill not drafted by TLC or Senate E&E.

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         By:  Wentworth                               S.B. No. 1438

                                A BILL TO BE ENTITLED

                                       AN ACT

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

 1-2     for an exemption from ad valorem taxation.

 1-3           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

 1-4           SECTION 1.  Chapter 11, Tax Code, is amended to add Section

 1-5     11.438, as follows:

 1-6           Sec. 11.438.  Late Application for a Veterans Organization

 1-7     Exemption  (a)  The chief appraiser shall accept and approve or

 1-8     deny an application for an exemption under Section 11.23(a) of this

 1-9     code after the filing deadline provided by Section 11.43 of this

1-10     code if the application is filed not later than December 31 of the

1-11     third year after the year in which the taxes for which the

1-12     exemption is claimed were imposed.

1-13           (b)  When the taxes and related penalties and interest

1-14     imposed on the property for the year for which the exemption is

1-15     claimed are paid before an application is filed under this section,

1-16     the chief appraiser may approve the late application for an

1-17     exemption upon a showing that such payment was made under protest.

1-18           (c)  If a late application is approved after approval of the

1-19     appraisal records for the year for which the exemption is granted,

1-20     the chief appraiser shall notify the collector for each taxing unit

1-21     in which the property was taxable in the year or years for which

1-22     the exemption is granted.  The collector shall deduct from the

1-23     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 the tax and related penalties and interest

 2-3     have not been paid, or a showing is made that such payments were

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

 2-5     paid on the property for which an exemption is granted under this

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

 2-7     taxes, penalties and interest constituting an overpayment or

 2-8     erroneous payment under Section 31.11 of this code.

 2-9           (d)  An application may not be filed under this section after

2-10     December 31, 1998.

2-11           SECTION 2.  This Act takes effect September 1, 1997.

2-12           SECTION 3.  The importance of this legislation and the

2-13     crowded condition of the calendars in both houses create an

2-14     emergency and an imperative public necessity that the

2-15     constitutional rule requiring bills to be read on three several

2-16     days in each house be suspended, and this rule is hereby suspended.