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.