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.