By Bailey H.B. No. 2197 76R7798 JD-F A BILL TO BE ENTITLED 1-1 AN ACT 1-2 relating to the treatment of certain emergency vehicles in 1-3 connection with the ad valorem taxation of a dealer's motor vehicle 1-4 inventory. 1-5 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: 1-6 SECTION 1. Section 23.121(a), Tax Code, is amended by 1-7 amending Subdivision (4) and adding Subdivision (15) to read as 1-8 follows: 1-9 (4) "Dealer's motor vehicle inventory" means all motor 1-10 vehicles held for sale by a dealer, other than motor vehicles that 1-11 are designed or intended to be used only as emergency vehicles and 1-12 that are held for sale only to: 1-13 (A) a local government, as defined by Section 1-14 791.003, Government Code; 1-15 (B) a council of governments, as defined by 1-16 Section 791.025, Government Code; 1-17 (C) an agency of this state; or 1-18 (D) any other entity that is exempt by law from 1-19 payment of registration fees for the vehicle under Subchapter E, 1-20 Chapter 502, Transportation Code. 1-21 (15) "Emergency vehicle" means a motor vehicle 1-22 designed or intended to be used exclusively as a law enforcement, 1-23 fire, or emergency medical services vehicle. The term includes a 1-24 fire-fighting vehicle as defined by Section 1.03, Texas Motor 2-1 Vehicle Commission Code (Article 4413(36), Vernon's Texas Civil 2-2 Statutes). 2-3 SECTION 2. This Act takes effect January 1, 2000, and 2-4 applies to ad valorem taxes imposed in a tax year that begins on or 2-5 after that date. 2-6 SECTION 3. The importance of this legislation and the 2-7 crowded condition of the calendars in both houses create an 2-8 emergency and an imperative public necessity that the 2-9 constitutional rule requiring bills to be read on three several 2-10 days in each house be suspended, and this rule is hereby suspended.