1-1 By: Keffer (Senate Sponsor - Staples) H.B. No. 1392
1-2 (In the Senate - Received from the House April 23, 2001;
1-3 April 24, 2001, read first time and referred to Committee on
1-4 Intergovernmental Relations; May 9, 2001, reported favorably by the
1-5 following vote: Yeas 6, Nays 0; May 9, 2001, sent to printer.)
1-6 A BILL TO BE ENTITLED
1-7 AN ACT
1-8 relating to certain ad valorem tax exemptions.
1-9 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-10 SECTION 1. Section 11.43(c), Tax Code, is amended to read as
1-11 follows:
1-12 (c) An exemption provided by Section 11.13, 11.17, 11.18,
1-13 11.182, 11.183, 11.19, 11.20, 11.21, 11.22, 11.23(j), 11.29, 11.30,
1-14 or 11.31 [of this code], once allowed, need not be claimed in
1-15 subsequent years, and except as otherwise provided by Subsection
1-16 (e) [of this section], the exemption applies to the property until
1-17 it changes ownership or the person's qualification for the
1-18 exemption changes. However, the chief appraiser may require a
1-19 person allowed one of the exemptions in a prior year to file a new
1-20 application to confirm the person's current qualification for the
1-21 exemption by delivering a written notice that a new application is
1-22 required, accompanied by an appropriate application form, to the
1-23 person previously allowed the exemption.
1-24 SECTION 2. Section 11.182, Tax Code, is amended by adding
1-25 Subsection (f) to read as follows:
1-26 (f) If any property owned by an organization receiving an
1-27 exemption under this section has been acquired or sold during the
1-28 preceding year, such organization shall file by March 31 of the
1-29 following year with the chief appraiser in the county in which the
1-30 relevant property is located, on a form promulgated by the
1-31 comptroller of public accounts, a list of such properties acquired
1-32 or sold during the preceding year.
1-33 SECTION 3. Section 11.182(c), Tax Code, is repealed.
1-34 SECTION 4. This Act takes effect January 1, 2002.
1-35 * * * * *