By Keffer                                             H.B. No. 1392
                                A BILL TO BE ENTITLED
 1-1                                   AN ACT
 1-2     relating to certain ad valorem tax exemptions.
 1-3           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
 1-4           SECTION 1. Section 11.43(c), Tax Code, is amended to read as
 1-5     follows:
 1-6           (c)  An exemption provided by Section 11.13, 11.17, 11.18,
 1-7     11.182, 11.183, 11.19, 11.20, 11.21, 11.22, 11.23(j), 11.29, 11.30,
 1-8     or 11.31 [of this code], once allowed, need not be claimed in
 1-9     subsequent years, and except as otherwise provided by Subsection
1-10     (e) [of this section], the exemption applies to the property until
1-11     it changes ownership or the person's qualification for the
1-12     exemption changes.  However, the chief appraiser may require a
1-13     person allowed one of the exemptions in a prior year to file a new
1-14     application to confirm the person's current qualification for the
1-15     exemption by delivering a written notice that a new application is
1-16     required, accompanied by an appropriate application form, to the
1-17     person previously allowed the exemption.
1-18           SECTION 2.  Section 11.182, Tax Code, is amended by adding
1-19     Subsection (f) to read as follows:
1-20           (f)  If any property owned by an organization receiving an
1-21     exemption under this section has been acquired or sold during the
1-22     preceding year, such organization shall file by March 31 of the
1-23     following year with the chief appraiser in the county in which the
1-24     relevant property is located, on a form promulgated by the
 2-1     comptroller of public accounts, a list of such properties acquired
 2-2     or sold during the preceding year.
 2-3           SECTION 3.  Section 11.182(c), Tax Code, is repealed.
 2-4           SECTION 4. This Act takes effect January 1, 2002.