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.