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                                  * * * * *