BILL ANALYSIS


                                                         H.B. 623
                                               By: Combs (Harris)
                                                          Finance
                                                         05-05-95
                              Senate Committee Report (Unamended)
BACKGROUND

Chapter 6A, Tax Code, establishes appraisal districts and provides
for their administration.  Since some taxing units have boundaries
that extend into two or more counties, properties located in
overlapping appraisal districts may receive two different
appraisals, having different values, for ad valorem taxes.

PURPOSE

As proposed, H.B. 623 establishes provisions for the appraisal for
ad valorem tax purposes of property located in more than one
appraisal district.

RULEMAKING AUTHORITY

It is the committee's opinion that this bill does not grant any
additional rulemaking authority to a state officer, institution, or
agency.

SECTION BY SECTION ANALYSIS

SECTION 1. Amends Chapter 6A, Tax Code, by adding Section 6.025,
as follows:

     Sec. 6.025.  OVERLAPPING APPRAISAL DISTRICTS; JOINT
     PROCEDURES.  (a) Requires the chief appraisers of two or more
     appraisal districts that have boundaries that include any part
     of the same territory to enter into a written understanding
     that, with respect to the property in the territory under the
     districts' appraisal jurisdiction, permits each appraiser to
     have access to and use information appropriate to appraisals;
     eliminates differences in the information in appraisal records
     of the districts; and contains the form of a written advisory
     containing certain information.
     
     (b) Authorizes the advisory under Subsection (a)(3) to be
       sent to a property owner having property appraised by each
       district when the notice of appraised value required by
       Section 25.19(a) is sent.
       
       (c) Requires the chief appraisers of appraisal districts
       described by Subsection (a) to coordinate their appraisal
       activities so as to encourage and facilitate the appraisal
       of the same property appraised by each district at the same
       value.
       
       SECTION 2.   Effective date: January 1, 1996.

SECTION 3. Emergency clause.