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."