By Maxey H.B. No. 541
76R2600 SMH-D
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to an exemption from ad valorem taxation for property of
1-3 an association of ambulatory health care centers.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Subchapter B, Chapter 11, Tax Code, is amended by
1-6 adding Section 11.183 to read as follows:
1-7 Sec. 11.183. ASSOCIATION PROVIDING ASSISTANCE TO AMBULATORY
1-8 HEALTH CARE CENTERS. (a) An association is entitled to an
1-9 exemption from taxation of the property it owns and uses
1-10 exclusively for the purposes for which the association is organized
1-11 if the association:
1-12 (1) is exempt from federal income taxation under
1-13 Section 501(a), Internal Revenue Code of 1986, as an organization
1-14 described by Section 501(c)(3) of that code;
1-15 (2) complies with the criteria for a charitable
1-16 organization under Sections 11.18(e) and (f);
1-17 (3) except as provided by Subsection (b), engages
1-18 exclusively in providing assistance to ambulatory health care
1-19 centers that provide medical care to individuals without regard to
1-20 the individuals' ability to pay, including providing policy
1-21 analysis, disseminating information, conducting continuing
1-22 education, providing research, collecting and analyzing data, or
1-23 providing technical assistance to the health care centers; and
1-24 (4) is funded wholly or partly, or assists ambulatory
2-1 health care centers that are funded wholly or partly, by a grant
2-2 under Section 329, 330, or 340, Public Health Service Act (42
2-3 U.S.C. Section 254b, 254c, or 256), and its subsequent amendments.
2-4 (b) Use of the property by a person other than the
2-5 association does not affect the eligibility of the property for an
2-6 exemption authorized by this section if the use is incidental to
2-7 use by the association and limited to activities that benefit:
2-8 (1) the ambulatory health care centers to which the
2-9 association provides assistance; or
2-10 (2) the individuals to whom the health care centers
2-11 provide medical care.
2-12 (c) Performance of noncharitable functions by the
2-13 association does not affect the eligibility of the property for an
2-14 exemption authorized by this section if those other functions are
2-15 incidental to the association's charitable functions.
2-16 SECTION 2. Section 11.43(c), Tax Code, is amended to read as
2-17 follows:
2-18 (c) An exemption provided by Section 11.13, 11.17, 11.18,
2-19 11.183, 11.19, 11.20, 11.21, 11.22, 11.23(j), 11.29, 11.30, or
2-20 11.31 of this code, once allowed, need not be claimed in subsequent
2-21 years, and except as otherwise provided by Subsection (e) of this
2-22 section, the exemption applies to the property until it changes
2-23 ownership or the person's qualification for the exemption changes.
2-24 However, the chief appraiser may require a person allowed one of
2-25 the exemptions in a prior year to file a new application to confirm
2-26 the person's current qualification for the exemption by delivering
2-27 a written notice that a new application is required, accompanied by
3-1 an appropriate application form, to the person previously allowed
3-2 the exemption.
3-3 SECTION 3. This Act takes effect January 1, 2000.
3-4 SECTION 4. The importance of this legislation and the
3-5 crowded condition of the calendars in both houses create an
3-6 emergency and an imperative public necessity that the
3-7 constitutional rule requiring bills to be read on three several
3-8 days in each house be suspended, and this rule is hereby suspended.