By Moreno of Harris                                   H.B. No. 3617
         Line and page numbers may not match official copy.
         Bill not drafted by TLC or Senate E&E.
                                A BILL TO BE ENTITLED
 1-1                                   AN ACT
 1-2     relating to an exemption from ad valorem taxation of raw cocoa and
 1-3     green coffee that is held in Harris County.
 1-4           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
 1-5           SECTION 1. Subchapter B, Chapter 11, Tax Code, is amended by
 1-6     adding Section 11.33 to read as follows:
 1-7           Sec. 11.33.  RAW COCOA AND GREEN COFFEE HELD IN HARRIS
 1-8     COUNTY. (a)  A person is entitled to an exemption from taxation of
 1-9     raw cocoa and green coffee that the person holds in Harris County.
1-10           (b)  An exemption granted under this section, once allowed,
1-11     need not be claimed in subsequent years, and the exemption applies
1-12     to all raw cocoa and green coffee the person holds until the
1-13     cocoa's or the coffee's qualification for the exemption changes.
1-14     The chief appraiser may, however, require a person who holds raw
1-15     cocoa or green coffee for which an exemption in a prior year has
1-16     been granted to file a new application to confirm the cocoa's or
1-17     the coffee's current qualification for the exemption by delivering
1-18     a written notice that a new application is required, accompanied by
1-19     an appropriate application form, to the person.
1-20           SECTION 2. This Act takes effect January 1, 2002, but only if
1-21     the constitutional amendment proposed by the 77th Legislature,
1-22     Regular Session, 2001, to authorize the legislature to exempt from
1-23     ad valorem taxation raw cocoa and green coffee that is held in
 2-1     Harris County is approved by the voters.  If that amendment is not
 2-2     approved by the voters, this Act has no effect.