By Garcia H.B. No. 1143 76R2835 GJH-D A BILL TO BE ENTITLED 1-1 AN ACT 1-2 relating to restricting the authority of a taxing unit to impose ad 1-3 valorem taxes on motor vehicles. 1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: 1-5 SECTION 1. Section 11.14(c), Tax Code, is amended to read as 1-6 follows: 1-7 (c) The governing body of a taxing unit, by resolution or 1-8 order, depending upon the method prescribed by law for official 1-9 action by that governing body, may provide for taxation of tangible 1-10 personal property exempted under Subsection (a). If a taxing unit 1-11 provides for taxation of tangible personal property as provided by 1-12 this subsection, the exemption prescribed by Subsection (a) does 1-13 not apply to that unit. This subsection does not authorize the 1-14 governing body of a taxing unit to provide for the taxation of the 1-15 part of the market value of a motor vehicle described by Section 1-16 42.002(a)(9), Property Code, that is exempt from garnishment, 1-17 attachment, execution, or other seizure under Section 42.001(a), 1-18 Property Code. 1-19 SECTION 2. This Act takes effect January 1, 2000, and 1-20 applies only to the imposition of ad valorem taxes on motor 1-21 vehicles for a tax year that begins on or after the effective date 1-22 of this Act. The imposition of ad valorem taxes on motor vehicles 1-23 for a tax year that began before the effective date of this Act is 1-24 governed by the law in effect on the date the taxes were imposed, 2-1 and the former law is continued in effect for that purpose. 2-2 SECTION 3. The importance of this legislation and the 2-3 crowded condition of the calendars in both houses create an 2-4 emergency and an imperative public necessity that the 2-5 constitutional rule requiring bills to be read on three several 2-6 days in each house be suspended, and this rule is hereby suspended.