AN ACT
 1-1     relating to late applications for certain ad valorem tax
 1-2     exemptions.
 1-3           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
 1-4           SECTION 1.  Subsection (a), Section 11.433, Tax Code, is
 1-5     amended to read as follows:
 1-6           (a)  The chief appraiser shall accept and approve or deny an
 1-7     application for a religious organization [an] exemption under
 1-8     Section 11.20 after the filing deadline provided by Section 11.43
 1-9     if the application is filed not later than December 31 of the fifth
1-10     [sixth] year after the year in which the taxes for which the
1-11     exemption is claimed were imposed.
1-12           SECTION 2.  Subsection (a), Section 11.434, Tax Code, is
1-13     amended to read as follows:
1-14           (a)  The chief appraiser shall accept or deny an application
1-15     for a school [an] exemption under Section 11.21 [of this code]
1-16     after the filing deadline provided by Section 11.43 [of this code]
1-17     if the application is filed not later than December 31 of the fifth
1-18     [sixth] year after the year in which the taxes for which the
1-19     exemption is claimed were imposed.
1-20           SECTION 3.  Subsection (a), Section 11.435, Tax Code, is
1-21     amended to read as follows:
1-22           (a)  The chief appraiser shall accept and approve or deny an
1-23     application for a charitable organization [an] exemption under
1-24     Section 11.18 [11.18(d)(2) of this code] after the filing deadline
 2-1     provided by Section 11.43 [of this code] if the application is
 2-2     filed not later than December 31 of the fifth [second] year after
 2-3     the year in which the taxes for which the exemption is claimed were
 2-4     imposed.
 2-5           SECTION 4.  Subsection (a), Section 11.438, Tax Code, is
 2-6     amended to read as follows:
 2-7           (a)  The chief appraiser shall accept and approve or deny an
 2-8     application for a veteran's organization [an] exemption under
 2-9     Section 11.23(a) after the filing deadline provided by Section
2-10     11.43 if the application is filed not later than December 31 of the
2-11     fifth [third] year after the year in which the taxes for which the
2-12     exemption is claimed were imposed.
2-13           SECTION 5.  Subsection (e), Section 11.433, Subsection (d),
2-14     Section 11.434, Subsection (e), Section 11.435, and Subsection (d),
2-15     Section 11.438, Tax Code, are repealed.
2-16           SECTION 6.  The importance of this legislation and the
2-17     crowded condition of the calendars in both houses create an
2-18     emergency and an imperative public necessity that the
2-19     constitutional rule requiring bills to be read on three several
2-20     days in each house be suspended, and this rule is hereby suspended,
2-21     and that this Act take effect and be in force from and after its
2-22     passage, and it is so enacted.
         _______________________________     _______________________________
             President of the Senate              Speaker of the House
               I hereby certify that S.B. No. 1254 passed the Senate on
         April 19, 1999, by the following vote:  Yeas 30, Nays 0.
                                             _______________________________
                                                 Secretary of the Senate
               I hereby certify that S.B. No. 1254 passed the House on
         May 22, 1999, by the following vote:  Yeas 144, Nays 0, two present
         not voting.
                                             _______________________________
                                                 Chief Clerk of the House
         Approved:
         _______________________________
                     Date
         _______________________________
                   Governor