By Goodman H.B. No. 2192
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to appraisal district boundary disputes.
1-3 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-4 SECTION 1. Sec. 6.02 of the Tax Code is amended to read as
1-5 follows:
1-6 (a) Except as otherwise provided by this section, the
1-7 appraisal district's boundaries are the same as the county's
1-8 boundaries.
1-9 (1) In the event property is appraised by two or more
1-10 adjacent central appraisal districts and certified to their
1-11 respective taxing jurisdictions within their county for ad valorem
1-12 taxing purposes, the affected property owner may pay either taxing
1-13 jurisdiction the amount of tax assessed on the affected property.
1-14 (2) In the event that the affected property owner pays
1-15 either taxing jurisdiction the tax assessed on the affected
1-16 property, the property owner shall not have any liability to the
1-17 taxing jurisdiction which the property owner elected not to pay for
1-18 any assessed ad valorem taxes, penalties or interest.
1-19 SECTION 2. The importance of this legislation and the
1-20 crowded condition of the calendars in both houses create an
1-21 emergency and an imperative public necessity that the
1-22 constitutional rule requiring bills to be read on three several
1-23 days in each house be suspended, and this rule is hereby suspended,
2-1 and that this Act take effect and be in force from and after its
2-2 passage, and it is so enacted.