HOUSE JOINT RESOLUTION 6

48th legislature - STATE OF NEW MEXICO - second session, 2008

INTRODUCED BY

Jeff Steinborn

A JOINT RESOLUTION

PROPOSING AN AMENDMENT TO ARTICLE 8 OF THE CONSTITUTION OF NEW MEXICO TO PROVIDE A PROPERTY TAX EXEMPTION FOR PROPERTY OF A VETERANS' ORGANIZATION CHARTERED BY THE UNITED STATES CONGRESS AND USED BY A LOCAL, STATE OR FEDERAL GOVERNMENTAL ENTITY FOR EVENTS OR BY NONPROFIT COMMUNITY ORGANIZATIONS OR OTHER VETERANS' ORGANIZATIONS.

BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:

     Section 1. It is proposed to amend Article 8 of the constitution of New Mexico by adopting a new section to read:

     "The legislature shall exempt from taxation the property of a veterans' organization chartered by the United States congress and used by a local, state or federal governmental entity for events or by nonprofit community organizations or other veterans' organizations. The burden of proving eligibility for the exemption in this section is on the person claiming the exemption."

     Section 2. The amendment proposed by this resolution shall be submitted to the people for their approval or rejection at the next general election or at any special election prior to that date that may be called for that purpose.

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