78R486 SMH-D


By:  Ellis                                                        H.B. No. 179



A BILL TO BE ENTITLED

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.