Bill Text: TX HB3170 | 2011-2012 | 82nd Legislature | Introduced
Bill Title: Relating to notice to taxpayers of potential discontinuance or adjustment of certain tax exemptions.
Sponsorship: Partisan Bill (Democrat 1)
Status: (Introduced - Dead) 2011-03-18 - Referred to Ways & Means [HB3170 Detail]
Download: Texas-2011-HB3170-Introduced.html
| By: Coleman | H.B. No. 3170 | |
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| relating to notice to taxpayers of potential discontinuance or | ||
| adjustment of certain tax exemptions. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Section 11.24, Tax Code, is amended by adding | ||
| Subsection (b) to read as follows, and renumbering accordingly: | ||
| Sec. 11.24. HISTORIC SITES. (a) The governing body of a | ||
| taxing unit by official action of the body adopted in the manner | ||
| required by law for official actions may exempt from taxation part | ||
| or all of the assessed value of a structure or archeological site | ||
| and the land necessary for access to and use of the structure or | ||
| archeological site, if the structure or archeological site is: | ||
| (1) designated as a Recorded Texas Historic Landmark | ||
| under Chapter 442, Government Code, or a state archeological | ||
| landmark under Chapter 191, Natural Resources Code, by the Texas | ||
| Historical Commission; or | ||
| (2) designated as a historically or archeologically | ||
| significant site in need of tax relief to encourage its | ||
| preservation pursuant to an ordinance or other law adopted by the | ||
| governing body of the unit. | ||
| (b) A person receiving an exemption from taxation under this | ||
| Section shall be provided written notice no less than 30 days prior | ||
| to any action regarding the exemption by the governing body of the | ||
| unit. Failure to provide notice as required under this subsection | ||
| shall make any action taken by the governing body void. | ||
| SECTION 2. This Act takes effect September 1, 2011. | ||
