By Grusendorf H.B. No. 984
77R1687 ATP-D
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the exemption of tax-exempt property of religious
1-3 organizations from municipal platting requirements.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Subchapter A, Chapter 212, Local Government Code,
1-6 is amended by adding Section 212.0047 to read as follows:
1-7 Sec. 212.0047. EXCEPTION TO PLAT REQUIREMENT: TAX-EXEMPT
1-8 RELIGIOUS ORGANIZATION PROPERTY. (a) An owner of an unplatted
1-9 tract of land that is exempt from ad valorem taxation under Section
1-10 11.20, Tax Code, is not required to prepare a plat to obtain a
1-11 building permit or any other permit for developing the tract.
1-12 (b) If the property loses its exemption from taxation under
1-13 Section 11.20, Tax Code, the owner of the property must comply with
1-14 all applicable platting requirements.
1-15 SECTION 2. Subchapter B, Chapter 212, Local Government Code,
1-16 is amended by adding Section 212.0415 to read as follows:
1-17 Sec. 212.0415. APPLICATION OF SUBCHAPTER TO TAX-EXEMPT
1-18 RELIGIOUS ORGANIZATION PROPERTY. This subchapter does not apply to
1-19 an unplatted tract of land that is exempt from ad valorem taxation
1-20 under Section 11.20, Tax Code. If the property loses its exemption
1-21 from taxation under Section 11.20, Tax Code, this subchapter begins
1-22 to apply to the property on the day after the date on which the
1-23 exemption is lost.
1-24 SECTION 3. Section 12.002, Property Code, is amended by
2-1 adding Subsection (h) to read as follows:
2-2 (h) Notwithstanding this section, a person may file for
2-3 record or have recorded in the county clerk's office a plat if the
2-4 plat is exempted from approval under Section 212.0047, Local
2-5 Government Code. An unapproved plat must be stamped "unapproved
2-6 plat" by the county clerk or a deputy of the clerk before it may be
2-7 filed, and the clerk or deputy shall note on the plat that the
2-8 property was exempt under Section 212.0047, Local Government Code.
2-9 SECTION 4. This Act takes effect immediately if it receives
2-10 a vote of two-thirds of all the members elected to each house, as
2-11 provided by Section 39, Article III, Texas Constitution. If this
2-12 Act does not receive the vote necessary for immediate effect, this
2-13 Act takes effect September 1, 2001.