By:  Ogden                                            S.B. No. 1515
         Line and page numbers may not match official copy.
         Bill not drafted by TLC or Senate E&E.
                                A BILL TO BE ENTITLED
                                       AN ACT
 1-1     relating to the exemption from ad valorem taxation of real property
 1-2     owned by certain fraternal organizations.
 1-4           SECTION 1.  Section 11.23, Tax Code, is amended by adding
 1-5     Subsection (l) to read as follows:
 1-6           (l)  Fraternal Organizations.  (a)  A fraternal organization
 1-7     is entitled to an exemption from taxation of the real property
 1-8     owned by the organization if:
 1-9                 (1)  the organization was chartered by the Congress of
1-10     the Republic of Texas; or
1-11                 (2)  the organization was organized as a fraternal
1-12     benefit society under Article 10.01, Insurance Code.
1-13           (b)  A fraternal organization under subsection (a) must have
1-14     as an objective the duty to perform charitable, benevolent,
1-15     fraternal, or public service activities.
1-16           (c)  The property of the fraternal organization entitled to
1-17     the exemption must be used primarily for the charitable,
1-18     benevolent, fraternal, or public service activities of the
1-19     organization and not for the primary purpose of producing profit.
1-20           SECTION 2.  This Act takes effect January 1, 2000, but only
1-21     if the constitutional amendment proposed by the 76th Legislature,
1-22     Regular Session, 1999, relating to the exemption from ad valorem
 2-1     taxation of certain property owned by certain fraternal
 2-2     organizations which were chartered by the Congress of the Republic
 2-3     of Texas or were organized for the mutual benefit of members and
 2-4     their beneficiaries is approved by the voters.  If that amendment
 2-5     is not approved by the voters, this Act has no effect.
 2-6           SECTION 3.  The importance of this legislation and the
 2-7     crowded condition of the calendars in both houses create an
 2-8     emergency and an imperative public necessity that the
 2-9     constitutional rule requiring bills to be read on three several
2-10     days in each house be suspended, and this rule is hereby suspended.