(a) If the chief appraiser denies a timely filed application for an exemption under § 11.20 for an organization that otherwise qualified for the exemption on January 1 of the year but that did not satisfy the requirements of Subsection (c)(4) of that section on that date, the organization is eligible for the exemption for the tax year if the organization:
(1) satisfies the requirements of § 11.20(c)(4) before the later of:
(A) June 1 of the year to which the exemption applies; or
(B) the 60th day after the date the chief appraiser notifies the organization of its failure to comply with those requirements; and
(2) within the time provided by Subdivision (1) files with the chief appraiser a new completed application for the exemption together with an affidavit stating that the organization has complied with the requirements of § 11.20(c)(4).
(b) If the chief appraiser cancels an exemption for a religious organization under § 11.20 that was erroneously allowed in a tax year because he determines that the organization did not satisfy the requirements of § 11.20(c)(4) on January 1 of that year, the organization is eligible for the exemption for that tax year if the organization:
(1) was otherwise qualified for the exemption;
(2) satisfies the requirements of § 11.20(c)(4) on or before the 60th day after the date the chief appraiser notifies the organization of the cancellation; and
(3) within the time provided by Subdivision (2) files with the chief appraiser a new completed application for the exemption together with an affidavit stating that the organization has complied with the requirements of § 11.20(c)(4).