| Old | New | Differences | |
|---|---|---|---|
| 1 | 1 | 81R11128 JE-D | |
| 2 | 2 | By: Edwards H.B. No. 3210 | |
| 3 | 3 | ||
| 4 | 4 | ||
| 5 | 5 | A BILL TO BE ENTITLED | |
| 6 | 6 | AN ACT | |
| 7 | 7 | relating to the exemption from ad valorem taxation for property | |
| 8 | 8 | owned by a religious organization for purposes of expanding a | |
| 9 | 9 | religious facility or constructing a new religious facility. | |
| 10 | 10 | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | |
| 11 | 11 | SECTION 1. Section 11.20(j), Tax Code, is amended to read as | |
| 12 | 12 | follows: | |
| 13 | 13 | (j) A tract of land that is contiguous to the tract of land | |
| 14 | 14 | on which the religious organization's place of regular religious | |
| 15 | 15 | worship is located may not be exempted under Subsection (a)(6) for | |
| 16 | 16 | more than 10 [six] years. A tract of land that is not contiguous to | |
| 17 | 17 | the tract of land on which the religious organization's place of | |
| 18 | 18 | regular religious worship is located may not be exempted under | |
| 19 | 19 | Subsection (a)(6) for more than five [three] years. For purposes of | |
| 20 | 20 | this subsection, a tract of land is considered to be contiguous with | |
| 21 | 21 | another tract of land if the tracts are divided only by a road, | |
| 22 | 22 | railroad track, river, or stream. | |
| 23 | 23 | SECTION 2. This Act applies only to ad valorem taxes imposed | |
| 24 | 24 | for a tax year beginning on or after the effective date of this Act. | |
| 25 | 25 | SECTION 3. This Act takes effect January 1, 2010. |