| 1 | 1 | | 84R2934 TJB-D |
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| 2 | 2 | | By: Lozano H.J.R. No. 23 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A JOINT RESOLUTION |
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| 6 | 6 | | proposing a constitutional amendment authorizing the governing |
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| 7 | 7 | | body of a political subdivision to exempt from ad valorem taxation |
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| 8 | 8 | | mineral interests owned by nonprofit corporations organized for the |
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| 9 | 9 | | exclusive purpose of generating income for certain charitable |
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| 10 | 10 | | nonprofit corporations through the ownership, lease, and |
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| 11 | 11 | | management of real property. |
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| 12 | 12 | | BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 13 | 13 | | SECTION 1. Article VIII, Texas Constitution, is amended by |
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| 14 | 14 | | adding Section 1-r to read as follows: |
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| 15 | 15 | | Sec. 1-r. (a) The governing body of a political subdivision |
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| 16 | 16 | | may exempt from ad valorem taxation a mineral interest owned by a |
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| 17 | 17 | | nonprofit corporation if: |
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| 18 | 18 | | (1) the nonprofit corporation is organized for the |
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| 19 | 19 | | exclusive purpose of generating income for a specific charitable |
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| 20 | 20 | | nonprofit corporation through its ownership, lease, and management |
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| 21 | 21 | | of real property, including buildings, land, and mineral interests; |
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| 22 | 22 | | and |
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| 23 | 23 | | (2) the charitable nonprofit corporation: |
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| 24 | 24 | | (A) is organized exclusively to perform |
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| 25 | 25 | | religious and charitable purposes; |
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| 26 | 26 | | (B) is engaged exclusively in providing housing, |
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| 27 | 27 | | counseling, training, spiritual aid, and related services to |
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| 28 | 28 | | children and families in need; |
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| 29 | 29 | | (C) does not charge a fee for the provision of a |
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| 30 | 30 | | service; and |
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| 31 | 31 | | (D) does not accept or receive money from a |
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| 32 | 32 | | governmental entity. |
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| 33 | 33 | | (b) The legislature may impose additional eligibility |
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| 34 | 34 | | requirements for an exemption authorized by this section. |
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| 35 | 35 | | SECTION 2. The following temporary provision is added to |
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| 36 | 36 | | the Texas Constitution: |
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| 37 | 37 | | TEMPORARY PROVISION. (a) This temporary provision applies |
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| 38 | 38 | | to the constitutional amendment proposed by the 84th Legislature, |
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| 39 | 39 | | Regular Session, 2015, authorizing the governing body of a |
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| 40 | 40 | | political subdivision to exempt from ad valorem taxation mineral |
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| 41 | 41 | | interests owned by nonprofit corporations organized for the |
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| 42 | 42 | | exclusive purpose of generating income for certain charitable |
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| 43 | 43 | | nonprofit corporations through the ownership, lease, and |
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| 44 | 44 | | management of real property. |
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| 45 | 45 | | (b) Section 1-r, Article VIII, of this constitution takes |
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| 46 | 46 | | effect January 1, 2016, and applies only to a tax year beginning on |
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| 47 | 47 | | or after that date. |
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| 48 | 48 | | (c) This temporary provision expires January 1, 2017. |
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| 49 | 49 | | SECTION 3. This proposed constitutional amendment shall be |
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| 50 | 50 | | submitted to the voters at an election to be held November 3, 2015. |
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| 51 | 51 | | The ballot shall be printed to permit voting for or against the |
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| 52 | 52 | | proposition: "The constitutional amendment authorizing the |
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| 53 | 53 | | governing body of a political subdivision to exempt from ad valorem |
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| 54 | 54 | | taxation mineral interests owned by nonprofit corporations |
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| 55 | 55 | | organized for the exclusive purpose of generating income for |
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| 56 | 56 | | certain charitable nonprofit corporations through the ownership, |
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| 57 | 57 | | lease, and management of real property." |
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