By: Ogden S.J.R. No. 40
Line and page numbers may not match official copy.
Bill not drafted by TLC or Senate E&E.
SENATE JOINT RESOLUTION
1-1 proposing a constitutional amendment to authorize the legislature
1-2 to exempt from ad valorem taxation certain property of certain
1-3 fraternal organizations which were chartered by the Congress of the
1-4 Republic of Texas or were organized for the mutual benefit of its
1-5 members and their beneficiaries.
1-6 BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-7 SECTION 1. Article VIII, Section 2, of the Texas
1-8 Constitution is amended by adding Subsections (e) and (f) to read
1-9 as follows:
1-10 (e) The legislature by general law may exempt from ad
1-11 valorem taxation the property of a fraternal organization which was
1-12 chartered by the Congress of the Republic of Texas that has been in
1-13 continuous existence since the date it was chartered if the
1-14 property is used primarily for the charitable, benevolent,
1-15 fraternal, or public service activities of the organization as
1-16 defined by general law. The legislature may provide for the
1-17 administration of an exemption authorized by this subsection and
1-18 may provide additional qualifications and limitations for an
1-19 exemption authorized by this subsection.
1-20 (f) The legislature by general law may exempt from ad
1-21 valorem taxation the property of a fraternal organization organized
2-1 as a corporation, society, order or voluntary association intended
2-2 for the mutual benefit of its members and their beneficiaries which
2-3 has the mutual benefit of its members and their beneficiaries which
2-4 has a lodge system and representative form of government if the
2-5 property is used primarily for the charitable, benevolent,
2-6 fraternal, or public service activities of the organization as
2-7 defined by general law. The legislature may provide for the
2-8 administration of an exemption authorized by this subsection and
2-9 may provide additional qualifications and limitations for an
2-10 exemption authorized by this subsection.
2-11 SECTION 2. This proposed constitutional amendment shall be
2-12 submitted to the voters at an election to be held November 2, 1999.
2-13 The ballot shall be printed to provide for voting for or against
2-14 the proposition: "The constitutional amendment to authorize the
2-15 legislature to exempt from ad valorem taxation property of
2-16 fraternal organizations that is used primarily for the charitable,
2-17 benevolent, or public service activities of the organization."