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 1-21 if 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 1-24 Harris County is approved by the voters. If that amendment is not 1-25 approved by the voters, this Act has no effect. _______________________________ _______________________________ President of the Senate Speaker of the House I hereby certify that S.B. No. 1574 passed the Senate on April 23, 2001, by a viva-voce vote. _______________________________ Secretary of the Senate I hereby certify that S.B. No. 1574 passed the House on May 18, 2001, by a non-record vote. _______________________________ Chief Clerk of the House Approved: _______________________________ Date _______________________________ Governor