By: Grusendorf H.B. No. 789
A BILL TO BE ENTITLED
relating to the exemption of tax-exempt property of religious
organizations from municipal platting requirements.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter A, Chapter 212, Local Government
Code, is amended by adding Section 212.0047 to read as follows:
Sec. 212.0047. EXCEPTION TO PLAT REQUIREMENT: TAX-EXEMPT
RELIGIOUS ORGANIZATION PROPERTY. (a) An owner of an unplatted
tract of land that is exempt from ad valorem taxation under Section
11.20, Tax Code, is not required to prepare a plat to obtain a
building permit or any other permit for developing the tract.
(b) If the property loses its exemption from taxation under
Section 11.20, Tax Code, the owner of the property must comply with
all applicable platting requirements.
SECTION 2. Subchapter B, Chapter 212, Local Government
Code, is amended by adding Section 212.0415 to read as follows:
Sec. 212.0415. APPLICATION OF SUBCHAPTER TO TAX-EXEMPT
RELIGIOUS ORGANIZATION PROPERTY. This subchapter does not apply to
an unplatted tract of land that is exempt from ad valorem taxation
under Section 11.20, Tax Code. If the property loses its exemption
from taxation under Section 11.20, Tax Code, this subchapter begins
to apply to the property on the day after the date on which the
exemption is lost.
SECTION 3. Section 12.002, Property Code, is amended by
adding Subsection (h) to read as follows:
(h) Notwithstanding this section, a person may file for
record or have recorded in the county clerk's office a plat if the
plat is exempted from approval under Section 212.0047, Local
Government Code. An unapproved plat must be stamped "unapproved
plat" by the county clerk or a deputy of the clerk before it may be
filed, and the clerk or deputy shall note on the plat that the
property was exempt under Section 212.0047, Local Government Code.
SECTION 4. This Act takes effect immediately if it receives
a vote of two-thirds of all the members elected to each house, as
provided by Section 39, Article III, Texas Constitution. If this
Act does not receive the vote necessary for immediate effect, this
Act takes effect September 1, 2003.