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H.B. No. 179
AN ACT
relating to the qualification of a county fair association for an ad
valorem tax exemption.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 11.43(c), Tax Code, is amended to read as
follows:
(c) An exemption provided by Section 11.13, 11.17, 11.18,
11.182, 11.183, 11.19, 11.20, 11.21, 11.22, 11.23(h) or (j)
[11.23(j)], 11.29, 11.30, or 11.31, once allowed, need not be
claimed in subsequent years, and except as otherwise provided by
Subsection (e), the exemption applies to the property until it
changes ownership or the person's qualification for the exemption
changes. However, the chief appraiser may require a person allowed
one of the exemptions in a prior year to file a new application to
confirm the person's current qualification for the exemption by
delivering a written notice that a new application is required,
accompanied by an appropriate application form, to the person
previously allowed the exemption.
SECTION 2. This Act takes effect January 1, 2004.
______________________________ ______________________________
President of the Senate Speaker of the House
I certify that H.B. No. 179 was passed by the House on May 2,
2003, by a non-record vote.
______________________________
Chief Clerk of the House
I certify that H.B. No. 179 was passed by the Senate on May
28, 2003, by a viva-voce vote.
______________________________
Secretary of the Senate
APPROVED: _____________________
Date
_____________________
Governor