| 1 | 1 | | By: Orr, et al. (Senate Sponsor - Patrick) H.B. No. 645 |
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| 2 | 2 | | (In the Senate - Received from the House April 7, 2011; |
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| 3 | 3 | | April 20, 2011, read first time and referred to Committee on |
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| 4 | 4 | | Intergovernmental Relations; May 21, 2011, reported favorably by |
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| 5 | 5 | | the following vote: Yeas 3, Nays 0; May 21, 2011, sent to printer.) |
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| 6 | 6 | | |
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| 7 | 7 | | |
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| 8 | 8 | | A BILL TO BE ENTITLED |
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| 9 | 9 | | AN ACT |
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| 10 | 10 | | relating to the information required to be included on a form for an |
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| 11 | 11 | | application for an exemption from ad valorem taxation of property |
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| 12 | 12 | | owned by a charitable organization. |
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| 13 | 13 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 14 | 14 | | SECTION 1. Section 11.43(f), Tax Code, is amended to read as |
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| 15 | 15 | | follows: |
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| 16 | 16 | | (f) The comptroller, in prescribing the contents of the |
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| 17 | 17 | | application form for each kind of exemption, shall ensure that the |
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| 18 | 18 | | form requires an applicant to furnish the information necessary to |
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| 19 | 19 | | determine the validity of the exemption claim. The form must |
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| 20 | 20 | | require an applicant to provide the applicant's name and driver's |
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| 21 | 21 | | license number, personal identification certificate number, or |
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| 22 | 22 | | social security account number. If the applicant is a charitable |
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| 23 | 23 | | organization with a federal tax identification number, the form |
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| 24 | 24 | | must allow the applicant to provide the organization's federal tax |
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| 25 | 25 | | identification number in lieu of a driver's license number, |
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| 26 | 26 | | personal identification certificate number, or social security |
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| 27 | 27 | | account number. The comptroller shall include on the forms a notice |
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| 28 | 28 | | of the penalties prescribed by Section 37.10, Penal Code, for |
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| 29 | 29 | | making or filing an application containing a false statement. The |
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| 30 | 30 | | comptroller shall include, on application forms for exemptions that |
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| 31 | 31 | | do not have to be claimed annually, a statement explaining that the |
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| 32 | 32 | | application need not be made annually and that if the exemption is |
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| 33 | 33 | | allowed, the applicant has a duty to notify the chief appraiser when |
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| 34 | 34 | | the applicant's entitlement to the exemption ends. In this |
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| 35 | 35 | | subsection: |
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| 36 | 36 | | (1) "Driver's license" has the meaning assigned that |
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| 37 | 37 | | term by Section 521.001, Transportation Code. |
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| 38 | 38 | | (2) "Personal identification certificate" means a |
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| 39 | 39 | | certificate issued by the Department of Public Safety under |
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| 40 | 40 | | Subchapter E, Chapter 521, Transportation Code. |
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| 41 | 41 | | SECTION 2. Section 11.43, Tax Code, as amended by this Act, |
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| 42 | 42 | | applies only to an application for an exemption from ad valorem |
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| 43 | 43 | | taxation of property owned by a charitable organization filed with |
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| 44 | 44 | | a chief appraiser on or after September 1, 2011. An application for |
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| 45 | 45 | | an exemption from ad valorem taxation of property owned by a |
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| 46 | 46 | | charitable organization filed with a chief appraiser before |
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| 47 | 47 | | September 1, 2011, is governed by the law in effect when the |
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| 48 | 48 | | application was filed, and the former law is continued in effect for |
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| 49 | 49 | | that purpose. |
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| 50 | 50 | | SECTION 3. This Act takes effect September 1, 2011. |
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| 51 | 51 | | * * * * * |
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