By Hilderbran H.B. No. 1022
76R4309 SMH-D
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the exemption from ad valorem taxation for certain
1-3 historic structures or sites.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 11.24, Tax Code, is amended to read as
1-6 follows:
1-7 Sec. 11.24. HISTORIC SITES. The governing body of a taxing
1-8 unit by official action of the body adopted in the manner required
1-9 by law for official actions may exempt from taxation part or all of
1-10 the assessed value of a structure or archeological site and the
1-11 land necessary for access to and use of the structure or
1-12 archeological site, if the structure or archeological site is:
1-13 (1) included on the National Register of Historic
1-14 Places;
1-15 (2) designated as a Recorded Texas Historic Landmark
1-16 under Chapter 442, Government Code, or a state archeological
1-17 landmark under Chapter 191, Natural Resources Code, by the Texas
1-18 Historical Commission; [or]
1-19 (3) determined by the Texas Historical Commission to
1-20 qualify as eligible property under criteria for inclusion on the
1-21 National Register of Historic Places or for designation as a
1-22 Recorded Texas Historic Landmark or a state archeological landmark;
1-23 (4) certified by the Texas Historical Commission to
1-24 other state agencies as worthy of preservation; or
2-1 (5) [(2)] designated as a historically or
2-2 archeologically significant site in need of tax relief to encourage
2-3 its preservation pursuant to an ordinance or other law adopted by
2-4 the governing body of the unit.
2-5 SECTION 2. This Act takes effect January 1, 2000, and
2-6 applies only to ad valorem taxes imposed for a tax year beginning
2-7 on or after that date.
2-8 SECTION 3. The importance of this legislation and the
2-9 crowded condition of the calendars in both houses create an
2-10 emergency and an imperative public necessity that the
2-11 constitutional rule requiring bills to be read on three several
2-12 days in each house be suspended, and this rule is hereby suspended.