1-1     By:  Wentworth                                        S.B. No. 1438

 1-2           (In the Senate - Filed March 13, 1997; March 19, 1997, read

 1-3     first time and referred to Committee on Intergovernmental

 1-4     Relations; April 3, 1997, reported adversely, with favorable

 1-5     Committee Substitute by the following vote:  Yeas 10, Nays 0;

 1-6     April 3, 1997, sent to printer.)

 1-7     COMMITTEE SUBSTITUTE FOR S.B. No. 1438                    By:  Cain

 1-8                            A BILL TO BE ENTITLED

 1-9                                   AN ACT

1-10     relating to a late application by a veteran's organization for an

1-11     exemption from ad valorem taxation.

1-12           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

1-13           SECTION 1.  Subchapter C, Chapter 11, Tax Code, is amended by

1-14     adding Section 11.438 to read as follows:

1-15           Sec. 11.438.  LATE APPLICATION FOR VETERAN'S ORGANIZATION

1-16     EXEMPTION.  (a)  The chief appraiser shall accept and approve or

1-17     deny an application for an exemption under Section 11.23(a) after

1-18     the filing deadline provided by Section 11.43 if the application is

1-19     filed not later than December 31 of the third year after the year

1-20     in which the taxes for which the exemption is claimed were imposed.

1-21           (b)  If the taxes and related penalties and interest imposed

1-22     on the property for the year for which the exemption is claimed are

1-23     paid before an application is filed under this section, the chief

1-24     appraiser may approve the late application for an exemption only on

1-25     a showing that the taxes, penalties, and interest were paid under

1-26     protest.

1-27           (c)  If a late application is approved after approval of the

1-28     appraisal records for a year for which the exemption is granted,

1-29     the chief appraiser shall notify the collector for each taxing unit

1-30     in which the property was taxable in that year.  The collector

1-31     shall deduct from the organization's tax bill the amount of tax

1-32     imposed on the property for that year and any penalties and

1-33     interest relating to that tax if the tax and related penalties and

1-34     interest have not been paid.  If the tax and related penalties and

1-35     interest on the property for a tax year for which an exemption is

1-36     granted under this section were paid under protest, the

1-37     organization may apply for a refund of the tax, penalties, and

1-38     interest paid as provided by Section 31.11.  Section 31.11(c) does

1-39     not apply to a refund under this section.

1-40           (d)  An application may not be filed under this section after

1-41     December 31, 1998.

1-42           SECTION 2.  This Act takes effect September 1, 1997.

1-43           SECTION 3.  The importance of this legislation and the

1-44     crowded condition of the calendars in both houses create an

1-45     emergency and an imperative public necessity that the

1-46     constitutional rule requiring bills to be read on three several

1-47     days in each house be suspended, and this rule is hereby suspended.

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