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A BILL TO BE ENTITLED
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AN ACT
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relating to notice to taxpayers of potential discontinuance or |
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adjustment of certain tax exemptions. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 11.24, Tax Code, is amended by adding |
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Subsection (b) to read as follows, and renumbering accordingly: |
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Sec. 11.24. HISTORIC SITES. (a) The governing body of a |
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taxing unit by official action of the body adopted in the manner |
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required by law for official actions may exempt from taxation part |
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or all of the assessed value of a structure or archeological site |
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and the land necessary for access to and use of the structure or |
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archeological site, if the structure or archeological site is: |
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(1) designated as a Recorded Texas Historic Landmark |
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under Chapter 442, Government Code, or a state archeological |
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landmark under Chapter 191, Natural Resources Code, by the Texas |
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Historical Commission; or |
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(2) designated as a historically or archeologically |
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significant site in need of tax relief to encourage its |
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preservation pursuant to an ordinance or other law adopted by the |
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governing body of the unit. |
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(b) A person receiving an exemption from taxation under this |
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Section shall be provided written notice no less than 30 days prior |
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to any action regarding the exemption by the governing body of the |
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unit. Failure to provide notice as required under this subsection |
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shall make any action taken by the governing body void. |
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SECTION 2. This Act takes effect September 1, 2011. |