76R14018 JD-D
By Talton H.B. No. 3368
Substitute the following for H.B. No. 3368:
By Craddick C.S.H.B. No. 3368
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the exemption from ad valorem taxation of property
1-3 owned by a religious organization.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 11.43, Tax Code, is amended by adding
1-6 Subsection (l) to read as follows:
1-7 (l) This subsection applies only to a religious organization
1-8 that has conscientious objections to filing an application for
1-9 exemption under Section 11.20. In lieu of filing an application
1-10 for the exemption, the religious organization at any time during
1-11 the tax year, on its own initiative or on written or oral inquiry
1-12 by the appraisal office, may identify the property owned by the
1-13 organization, state its objections to filing an application for the
1-14 exemption, and submit evidence showing that it is not subject to
1-15 taxation. On receipt of the information submitted by the religious
1-16 organization, the chief appraiser shall investigate whether the
1-17 information is correct. Unless the chief appraiser determines that
1-18 the information is not correct, the property is not subject to
1-19 taxation.
1-20 SECTION 2. The importance of this legislation and the
1-21 crowded condition of the calendars in both houses create an
1-22 emergency and an imperative public necessity that the
1-23 constitutional rule requiring bills to be read on three several
1-24 days in each house be suspended, and this rule is hereby suspended,
2-1 and that this Act take effect and be in force from and after its
2-2 passage, and it is so enacted.