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  Section 11.182(c), Tax Code, is repealed.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                                  * * * * *