1-1 By: Nelson S.B. No. 1254
1-2 (In the Senate - Filed March 11, 1999; March 11, 1999, read
1-3 first time and referred to Committee on Intergovernmental
1-4 Relations; April 9, 1999, reported adversely, with favorable
1-5 Committee Substitute by the following vote: Yeas 5, Nays 0;
1-6 April 9, 1999, sent to printer.)
1-7 COMMITTEE SUBSTITUTE FOR S.B. No. 1254 By: Nixon
1-8 A BILL TO BE ENTITLED
1-9 AN ACT
1-10 relating to late applications for certain ad valorem tax
1-11 exemptions.
1-12 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-13 SECTION 1. Subsection (a), Section 11.433, Tax Code, is
1-14 amended to read as follows:
1-15 (a) The chief appraiser shall accept and approve or deny an
1-16 application for a religious organization [an] exemption under
1-17 Section 11.20 after the filing deadline provided by Section 11.43
1-18 if the application is filed not later than December 31 of the fifth
1-19 [sixth] year after the year in which the taxes for which the
1-20 exemption is claimed were imposed.
1-21 SECTION 2. Subsection (a), Section 11.434, Tax Code, is
1-22 amended to read as follows:
1-23 (a) The chief appraiser shall accept or deny an application
1-24 for a school [an] exemption under Section 11.21 [of this code]
1-25 after the filing deadline provided by Section 11.43 [of this code]
1-26 if the application is filed not later than December 31 of the fifth
1-27 [sixth] year after the year in which the taxes for which the
1-28 exemption is claimed were imposed.
1-29 SECTION 3. Subsection (a), Section 11.435, Tax Code, is
1-30 amended to read as follows:
1-31 (a) The chief appraiser shall accept and approve or deny an
1-32 application for a charitable organization [an] exemption under
1-33 Section 11.18 [11.18(d)(2) of this code] after the filing deadline
1-34 provided by Section 11.43 [of this code] if the application is
1-35 filed not later than December 31 of the fifth [second] year after
1-36 the year in which the taxes for which the exemption is claimed were
1-37 imposed.
1-38 SECTION 4. Subsection (a), Section 11.438, Tax Code, is
1-39 amended to read as follows:
1-40 (a) The chief appraiser shall accept and approve or deny an
1-41 application for a veteran's organization [an] exemption under
1-42 Section 11.23(a) after the filing deadline provided by Section
1-43 11.43 if the application is filed not later than December 31 of the
1-44 fifth [third] year after the year in which the taxes for which the
1-45 exemption is claimed were imposed.
1-46 SECTION 5. Subsection (e), Section 11.433, Subsection (d),
1-47 Section 11.434, Subsection (e), Section 11.435, and Subsection (d),
1-48 Section 11.438, Tax Code, are repealed.
1-49 SECTION 6. The importance of this legislation and the
1-50 crowded condition of the calendars in both houses create an
1-51 emergency and an imperative public necessity that the
1-52 constitutional rule requiring bills to be read on three several
1-53 days in each house be suspended, and this rule is hereby suspended,
1-54 and that this Act take effect and be in force from and after its
1-55 passage, and it is so enacted.
1-56 * * * * *