AUTHOR'S / SPONSOR'S STATEMENT OF INTENT
Currently, the Local Government Code authorizes municipalities to charge a lot or tract of benefitted property a fee for drainage service. These fees are charged to protect the public health and safety in municipalities from loss of life and property caused by surface water overflows and surface water stagnation. However, certain entities are given exemptions to these charges, including school districts, local governments, and religious organizations.
H.B. 1662 extends these exemptions from drainage charges to historic cemeteries. A historic cemetery in this context would be a cemetery that is closed to new interments and does not accept new burials.
H.B. 1662 amends current law relating to the exemption of certain property from municipal drainage service charges.
RULEMAKING AUTHORITY
SECTION BY SECTION ANALYSIS
SECTION 1. Amends Section 552.053, Local Government Code, by amending Subsection (d) and adding Subsection (d-1), as follows:
(d) Provides that a municipality may exempt property owned by a religious organization that is exempt from taxation pursuant to Section 11.20 (Religious Organizations), Tax Code, from all or a portion of drainage charges under this subchapter, as the governing body of the municipality considers appropriate.
(d-1) Authorizes a municipality to exempt property used for cemetery purposes from drainage charges under Section 552.047 (Drainage Charges) if the cemetery is closed to new interments and does not accept new burials.
SECTION 2. Effective date: upon passage or September 1, 2015.