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78R3897 JD-D

By:  Jackson                                                      S.B. No. 1352



A BILL TO BE ENTITLED

AN ACT

relating to the exemption from ad valorem taxation of property 
owned by a political subdivision of this state that is rented or 
leased for certain purposes.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:                        
	SECTION 1.  Section 11.11, Tax Code, is amended by adding 
Subsection (a-1) to read as follows:
	(a-1)  Property owned by a political subdivision of this 
state that is rented or leased for compensation to a private 
business enterprise for a term of at least one year to be used by 
that enterprise for a purpose that is related to or in support of, 
or that aids, assists, or otherwise complements the performance of 
the duties and functions of the political subdivision, is property 
used for public purposes within the meaning of Subsection (a).  Any 
notice required by Section 25.19 shall be sent to the political 
subdivision of the state that owns the property, and it shall appear 
in any protest or appeal related to taxation of the property.
	SECTION 2.  This Act takes effect January 1, 2004, and 
applies only to ad valorem taxes imposed on or after that date, but 
only if the constitutional amendment to provide for the exemption 
from ad valorem taxation of public property used for a public 
purpose, as defined by the legislature, is approved by the voters.  
If that amendment is not approved by the voters, this Act has no 
effect.