1-1 By: Gallegos S.B. No. 1574 1-2 (In the Senate - Filed March 9, 2001; March 14, 2001, read 1-3 first time and referred to Committee on Intergovernmental 1-4 Relations; April 17, 2001, reported favorably by the following 1-5 vote: Yeas 7, Nays 0; April 17, 2001, sent to printer.) 1-6 A BILL TO BE ENTITLED 1-7 AN ACT 1-8 relating to an exemption from ad valorem taxation of raw cocoa and 1-9 green coffee that is held in Harris County. 1-10 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: 1-11 SECTION 1. Subchapter B, Chapter 11, Tax Code, is amended by 1-12 adding Section 11.33 to read as follows: 1-13 Sec. 11.33. RAW COCOA AND GREEN COFFEE HELD IN HARRIS 1-14 COUNTY. (a) A person is entitled to an exemption from taxation of 1-15 raw cocoa and green coffee that the person holds in Harris County. 1-16 (b) An exemption granted under this section, once allowed, 1-17 need not be claimed in subsequent years, and the exemption applies 1-18 to all raw cocoa and green coffee the person holds until the 1-19 cocoa's or the coffee's qualification for the exemption changes. 1-20 The chief appraiser may, however, require a person who holds raw 1-21 cocoa or green coffee for which an exemption in a prior year has 1-22 been granted to file a new application to confirm the cocoa's or 1-23 the coffee's current qualification for the exemption by delivering 1-24 a written notice that a new application is required, accompanied by 1-25 an appropriate application form, to the person. 1-26 SECTION 2. This Act takes effect January 1, 2002, but only 1-27 if the constitutional amendment proposed by the 77th Legislature, 1-28 Regular Session, 2001, to authorize the legislature to exempt from 1-29 ad valorem taxation raw cocoa and green coffee that is held in 1-30 Harris County is approved by the voters. If that amendment is not 1-31 approved by the voters, this Act has no effect. 1-32 * * * * *