| |
| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to abolishing the appraisal district for certain affected |
|
|
counties. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Section 6.01, Tax Code, is amended to read as |
|
|
follows: |
|
|
Sec. 6.01. APPRAISAL DISTRICTS ESTABLISHED; FUNCTIONS OF |
|
|
APPRAISAL DISTRICT IN CERTAIN COUNTIES. (a) Except as provided by |
|
|
subsection (a-1), an [An] appraisal district is established in each |
|
|
county. |
|
|
(a-1) This subsection applies only to an affected county. |
|
|
The appraisal district for an affected county is abolished on |
|
|
September 1, 2023. For each affected county, the comptroller shall |
|
|
perform the duties of an appraisal district, a district board of |
|
|
directors, a chief appraiser, and an appraisal office assigned to |
|
|
those entities and offices by this code. Each taxing unit shall pay |
|
|
its allocation under Section 6.06 to the comptroller for use in |
|
|
performing the comptroller's duties under this subsection. As used |
|
|
in this subsection, the term "affected county" means a county: |
|
|
(1) with a population of more than 2.1 million; and |
|
|
(2) in which is located, all or in part, both: |
|
|
(A) an airport operating under Subchapter D, |
|
|
Chapter 22, Transportation Code; and |
|
|
(B) an airport owned by the principal |
|
|
municipality in the county that does not offer commercial air |
|
|
service. |
|
|
(b) The district is responsible for appraising property in |
|
|
the district for ad valorem tax purposes of each taxing unit that |
|
|
imposes ad valorem taxes on property in the district. |
|
|
(c) An appraisal district is a political subdivision of the |
|
|
state. |
|
|
SECTION 2. Not later than September 1, 2023, the appraisal |
|
|
district for an affected county shall transfer all district |
|
|
records, property, and funds to the comptroller. The abolition of |
|
|
the district and the transfer of its functions and related |
|
|
obligations, rights, contracts, records, property, and funds as |
|
|
provided by this Act, and the transfer of functions and related |
|
|
obligations, rights, contracts, records, property, and funds to the |
|
|
comptroller as provided by this Act do not affect or impair an act |
|
|
done, any obligation, right, order, permit, certificate, rule, |
|
|
criterion, standard, or requirement existing, or any penalty |
|
|
accrued under former law, and that law remains in effect for any |
|
|
action concerning those matters. |
|
|
SECTION 3. This Act takes effect immediately if it receives |
|
|
a vote of two-thirds of all the members elected to each house, as |
|
|
provided by Section 39, Article III, Texas Constitution. If this |
|
|
Act does not receive the vote necessary for immediate effect, this |
|
|
Act takes effect September 1, 2023. |