BILL ANALYSIS C.S.H.B. 1168 By: Flynn Natural Resources Committee Report (Substituted) BACKGROUND AND PURPOSE Interested parties note that for decades cemeteries have been considered a special form of property providing a public or civic service, yet the parties observe that certain municipalities appear to be attempting to circumvent a statutory exemption for property of a dedicated cemetery from public improvements assessments, fees, and public taxation by charging what the municipalities have labeled as drainage charges. The parties assert that such charges, which the municipalities claim are not fees or taxes, go against the legislative intent of the exemption. C.S.H.B. 1168 seeks to address this issue by clarifying the exemption. RULEMAKING AUTHORITY It is the committee's opinion that this bill does not expressly grant any additional rulemaking authority to a state officer, department, agency, or institution. ANALYSIS SECTION 1. Amends Section 711.035(e), Health and Safety Code, as follows: (e) Provides that all property of a dedicated cemetery, including a road, alley, or walk in the cemetery: (1) is exempt from public improvements assessments, fees, including drainage fees or charges, and public taxation; and (2) is prohibited from being sold on execution or applied in payment of debts due from individual owners and plots. SECTION 2. Provides that the amendment to Section 711.035(e), Health and Safety Code, by this Act is intended to clarify rather than change existing law. SECTION 3. Provides for the effective date of this Act EFFECTIVE DATE This Act takes effect immediately if it receives a vote of two-thirds of all the members elected to each house; otherwise, this Act takes effect September 1, 2013. COMPARISON OF ORIGINAL TO SUBSTITUTE INTRODUCED SECTION 1. Section 711.035(e), Health and Safety Code, is amended to read as follows: (e) All property of a dedicated cemetery, including a road, alley, or walk in the cemetery: (1) is exempt from public improvements assessments, fees, including drainage fees, and public taxation; and (2) may not be sold on execution or applied in payment of debts due from individual owners and plots. SECTION 2. The amendment to Section 711.035(e), Health and Safety Code, by this Act is intended to clarify rather than change existing law. SECTION 3. This Act takes effect immediately if it receives a vote of two-thirds of all the members elected to each house, as provided by Section 39, Article III, Texas Constitution. If this Act does not receive the vote necessary for immediate effect, this Act takes effect September 1, 2013. HOUSE COMMITTEE SUBSTITUTE SECTION 1. Section 711.035(e), Health and Safety Code, is amended to read as follows: (e) All property of a dedicated cemetery, including a road, alley, or walk in the cemetery: (1) is exempt from public improvements assessments, fees, including drainage fees or charges, and public taxation; and (2) may not be sold on execution or applied in payment of debts due from individual owners and plots. SECTION 2. Same as introduced version. SECTION 3. Same as introduced version.
BILL ANALYSIS
C.S.H.B. 1168
By: Flynn
Natural Resources
Committee Report (Substituted)
BACKGROUND AND PURPOSE
Interested parties note that for decades cemeteries have been considered a special form of property providing a public or civic service, yet the parties observe that certain municipalities appear to be attempting to circumvent a statutory exemption for property of a dedicated cemetery from public improvements assessments, fees, and public taxation by charging what the municipalities have labeled as drainage charges. The parties assert that such charges, which the municipalities claim are not fees or taxes, go against the legislative intent of the exemption. C.S.H.B. 1168 seeks to address this issue by clarifying the exemption.
RULEMAKING AUTHORITY
It is the committee's opinion that this bill does not expressly grant any additional rulemaking authority to a state officer, department, agency, or institution.
ANALYSIS
SECTION 1. Amends Section 711.035(e), Health and Safety Code, as follows:
(e) Provides that all property of a dedicated cemetery, including a road, alley, or walk in the cemetery:
(1) is exempt from public improvements assessments, fees, including drainage fees or charges, and public taxation; and
(2) is prohibited from being sold on execution or applied in payment of debts due from individual owners and plots.
SECTION 2. Provides that the amendment to Section 711.035(e), Health and Safety Code, by this Act is intended to clarify rather than change existing law.
SECTION 3. Provides for the effective date of this Act
EFFECTIVE DATE
This Act takes effect immediately if it receives a vote of two-thirds of all the members elected to each house; otherwise, this Act takes effect September 1, 2013.
COMPARISON OF ORIGINAL TO SUBSTITUTE
INTRODUCED SECTION 1. Section 711.035(e), Health and Safety Code, is amended to read as follows: (e) All property of a dedicated cemetery, including a road, alley, or walk in the cemetery: (1) is exempt from public improvements assessments, fees, including drainage fees, and public taxation; and (2) may not be sold on execution or applied in payment of debts due from individual owners and plots. SECTION 2. The amendment to Section 711.035(e), Health and Safety Code, by this Act is intended to clarify rather than change existing law. SECTION 3. This Act takes effect immediately if it receives a vote of two-thirds of all the members elected to each house, as provided by Section 39, Article III, Texas Constitution. If this Act does not receive the vote necessary for immediate effect, this Act takes effect September 1, 2013. HOUSE COMMITTEE SUBSTITUTE SECTION 1. Section 711.035(e), Health and Safety Code, is amended to read as follows: (e) All property of a dedicated cemetery, including a road, alley, or walk in the cemetery: (1) is exempt from public improvements assessments, fees, including drainage fees or charges, and public taxation; and (2) may not be sold on execution or applied in payment of debts due from individual owners and plots. SECTION 2. Same as introduced version. SECTION 3. Same as introduced version.
INTRODUCED
SECTION 1. Section 711.035(e), Health and Safety Code, is amended to read as follows:
(e) All property of a dedicated cemetery, including a road, alley, or walk in the cemetery:
(1) is exempt from public improvements assessments, fees, including drainage fees, and public taxation; and
(2) may not be sold on execution or applied in payment of debts due from individual owners and plots.
SECTION 2. The amendment to Section 711.035(e), Health and Safety Code, by this Act is intended to clarify rather than change existing law.
SECTION 3. This Act takes effect immediately if it receives a vote of two-thirds of all the members elected to each house, as provided by Section 39, Article III, Texas Constitution. If this Act does not receive the vote necessary for immediate effect, this Act takes effect September 1, 2013.
HOUSE COMMITTEE SUBSTITUTE
SECTION 1. Section 711.035(e), Health and Safety Code, is amended to read as follows:
(e) All property of a dedicated cemetery, including a road, alley, or walk in the cemetery:
(1) is exempt from public improvements assessments, fees, including drainage fees or charges, and public taxation; and
(2) may not be sold on execution or applied in payment of debts due from individual owners and plots.
SECTION 2. Same as introduced version.
SECTION 3. Same as introduced version.