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House Bill 1010 |
House Author: Howard, Donna et al. |
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Effective: See below |
Senate Sponsor: Janek |
Previous law allowed a taxing unit with boundaries extending into two or more counties to elect to participate in only one county appraisal district, in which case the appraisal district chosen by the taxing unit would extend beyond its own county to the extent of the taxing unit's boundaries in the other county. House Bill 1010 amends the Tax Code to eliminate that taxing unit option as an exception to the statutory provision establishing that an appraisal district's boundaries are the same as the boundaries of the county for which the appraisal district was created. The bill clarifies, however, that the board of directors of adjoining appraisal districts are not precluded from operating as a consolidated appraisal district. If property is located within more than one appraisal district, the bill requires the responsible chief appraisers to coordinate the appraisals of their respective portions of that property to ensure to the greatest extent possible that the property as a whole is appraised at its market value. The bill repeals certain provisions relating to the eliminated taxing unit option, to adjoining and overlapping appraisal districts, and to school district annexation of territory in another appraisal district. The bill takes effect January 1, 2008, except for transition provisions relating to an affected taxing unit's participation in the 2007 election for appraisal district directors, the expiration of those directors' terms and the filling of vacancies, and the apportionment of the 2008 budget for affected appraisal districts that take effect September 1, 2007.