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.