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A BILL TO BE ENTITLED
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AN ACT
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relating to the procedure for claiming an exemption from ad valorem |
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taxation for tangible personal property in transit. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 11.43(c), Tax Code, is amended to read as |
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follows: |
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(c) An exemption provided by Section 11.13, 11.17, 11.18, |
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11.182, 11.183, 11.19, 11.20, 11.21, 11.22, 11.23(h), (j), or |
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(j-1), 11.253, as added by Chapter 830 (H.B. 621), Acts of the 80th |
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Legislature, Regular Session, 2007, 11.29, 11.30, or 11.31, once |
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allowed, need not be claimed in subsequent years, and except as |
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otherwise provided by Subsection (e), the exemption applies to the |
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property until it changes ownership or the person's qualification |
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for the exemption changes. However, the chief appraiser may |
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require a person allowed one of the exemptions in a prior year to |
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file a new application to confirm the person's current |
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qualification for the exemption by delivering a written notice that |
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a new application is required, accompanied by an appropriate |
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application form, to the person previously allowed the exemption. |
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SECTION 2. This Act applies only to ad valorem taxes imposed |
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for a tax year beginning on or after the effective date of this Act. |
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SECTION 3. This Act takes effect January 1, 2010. |