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A BILL TO BE ENTITLED
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AN ACT
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relating to the authority of an appraisal district to purchase, |
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finance the purchase of, or lease real property or construct or |
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finance the construction of improvements to real property. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Sections 6.051(a) and (b), Tax Code, are amended |
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to read as follows: |
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(a) The board of directors of an appraisal district may |
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purchase, finance the purchase of, or lease real property and may |
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construct or finance the construction of improvements as necessary |
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to establish and operate the appraisal office or a branch appraisal |
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office. |
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(b) The acquisition or conveyance of real property or the |
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construction or renovation of a building or other improvement by an |
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appraisal district must be approved by the governing bodies of |
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three-fourths of the taxing units entitled to vote on the |
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appointment of board members. This subsection does not require |
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approval by the taxing units of the financing of the acquisition of |
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real property or the financing of the construction or renovation of |
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a building or other improvement. The board of directors by |
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resolution may propose a property transaction or other action for |
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which this subsection requires approval of the taxing units. The |
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chief appraiser shall notify the presiding officer of each |
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governing body entitled to vote on the approval of the proposal by |
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delivering a copy of the board's resolution, together with |
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information showing the costs of other available alternatives to |
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the proposal. On or before the 30th day after the date the |
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presiding officer receives notice of the proposal, the governing |
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body of a taxing unit by resolution may approve or disapprove the |
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proposal. If a governing body fails to act on or before that 30th |
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day or fails to file its resolution with the chief appraiser on or |
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before the 10th day after that 30th day, the proposal is treated as |
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if it were approved [disapproved] by the governing body. |
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SECTION 2. Section 6.051(b), Tax Code, as amended by this |
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Act, applies only to a proposed property transaction or other |
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action for which a chief appraiser sends notification under that |
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subsection on or after the effective date of this Act. A proposed |
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property transaction or other action for which notification is sent |
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before the effective date of this Act is governed by the law in |
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effect on the date the notification was sent, and the former law is |
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continued in effect for that purpose. |
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SECTION 3. This Act takes effect September 1, 2023. |