HBA-RBT H.B. 2014 76(R)    BILL ANALYSIS


Office of House Bill AnalysisH.B. 2014
By: Hilderbran
Ways & Means
3/18/1999
Introduced



BACKGROUND AND PURPOSE 

Currently, purely charitable non-profit organizations are exempt from
paying property taxes in Texas.  Many Texas counties own their own
fairgrounds and lease the grounds to the local fair association for a
long-term lease.  The fairgrounds are tax-exempt because they are owned by
the county.  Some county fair associations own their own fairgrounds and
lease the grounds to various groups for exhibits, trade shows, and other
similar activities.  H.B. 2014 specifies that land owned by a charitable
fair association is exempt from property taxes. 

RULEMAKING AUTHORITY

It is the opinion of the Office of House Bill Analysis that this bill does
not expressly delegate any additional rulemaking authority to a state
officer, department, agency, or institution. 

SECTION BY SECTION ANALYSIS

SECTION 1.  Amends Section 11.23, Tax Code, by adding Subsection (h), as
follows: 

(h) County Fair Associations.  Entitles a county fair association organized
to hold agricultural fairs and encourage agricultural pursuits to an
exemption from taxation for the land and buildings that it owns and uses to
hold agricultural fairs.  Sets forth the requirements for qualification for
the exemption. 

SECTION 2.  Effective date: September 1, 1999.
            Makes application of this Act prospective.

SECTION 3.  Emergency clause.