PETERSON-CLAYBORNE AND O'DANIEL.
PROP TAX EXEMPTION-CEMETERIES
Synopsis of Bill as introduced:
Amends the Property Tax Code. Replaces the exemption for
property used exclusively for "burial purposes" with an exemption for
property used exclusively for "cemetery purposes". Provides that
"property used exclusively for cemetery purposes" includes all real
property of a cemetery, including grounds and improvements such as
offices, maintenance buildings, mausoleums, and other structures in
which human or cremated remains are buried, interred, entombed, or
inurned and real property that is used exclusively in the
establishment, operation, administration, preservation, security,
repair, or maintenance of the cemetery. Amends the State Mandates Act
to require implementation without reimbursement by the State.
HOUSE AMENDMENT NO. 1.
Provides that property used exclusively for cemetery purposes
includes cemetery grounds and improvements, rather than all real
property of a cemetery.
Last action on Bill: PUBLIC ACT.............................. 92-0733
Last action date: JUL-25-2002
Amendments to Bill: AMENDMENTS ADOPTED: HOUSE - 1 SENATE - 0
END OF INQUIRY
Full Text Bill Status