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                                  * * * * *