By Palmer                                             H.J.R. No. 23
         76R2312 SMH-D                           
                                 A JOINT RESOLUTION
 1-1     proposing a constitutional amendment to authorize the legislature
 1-2     to exempt from ad valorem taxation certain vacant land owned by a
 1-3     church or other religious organization.
 1-4             BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
 1-5           SECTION 1.  Article VIII, Texas Constitution, is amended by
 1-6     adding Section 1-n to read as follows:
 1-7           Sec. 1-n.  The legislature by general law may exempt from ad
 1-8     valorem taxation vacant land owned by a church or other religious
 1-9     organization that does not produce revenue for the organization or
1-10     another person. The legislature by general law may provide
1-11     eligibility limitations for an exemption authorized by this section
1-12     and may impose sanctions in the event the land is sold by the
1-13     organization or produces revenue for the organization or another
1-14     person.
1-15           SECTION 2.  This proposed constitutional amendment shall be
1-16     submitted to the voters at an election to be held November 2, 1999.
1-17     The ballot shall be printed to permit voting for or against the
1-18     proposition: "The constitutional amendment to authorize the
1-19     legislature to exempt from ad valorem  taxation vacant land owned
1-20     by a church or other religious organization if the land does not
1-21     produce revenue."