H.B. No. 623 1-1 AN ACT 1-2 relating to the appraisal for ad valorem tax purposes of property 1-3 that is located in more than one appraisal district. 1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: 1-5 SECTION 1. Subchapter A, Chapter 6, Tax Code, is amended by 1-6 adding Section 6.025 to read as follows: 1-7 Sec. 6.025. OVERLAPPING APPRAISAL DISTRICTS; JOINT 1-8 PROCEDURES. (a) The chief appraisers of two or more appraisal 1-9 districts that have boundaries that include any part of the same 1-10 territory shall enter into a written understanding that, with 1-11 respect to the property located in the territory in which each of 1-12 the districts has appraisal jurisdiction: 1-13 (1) permits each appraiser to have access to and use 1-14 information appropriate to appraisals, including a record of an 1-15 exemption application, rendition, or other property owner report; 1-16 (2) eliminates differences in the information in 1-17 appraisal records of the districts, including information relating 1-18 to ownership of property, the description of property, and the 1-19 physical characteristics of property; and 1-20 (3) contains the form of a written advisory prescribed 1-21 by the comptroller informing the owners of property that reports 1-22 and other documents required of the owners must be filed with or 1-23 sent to each appraisal district and that the owners should consider 1-24 sending any other document relating to the property to each 2-1 appraisal district. 2-2 (b) The advisory described by Subsection (a)(3) may be sent 2-3 to a property owner having property appraised by each district when 2-4 the notice of appraised value required by Section 25.19(a) is sent. 2-5 (c) The chief appraisers of appraisal districts described by 2-6 Subsection (a) shall to the extent practicable coordinate their 2-7 appraisal activities so as to encourage and facilitate the 2-8 appraisal of the same property appraised by each district at the 2-9 same value. 2-10 SECTION 2. This Act takes effect January 1, 1996. 2-11 SECTION 3. The importance of this legislation and the 2-12 crowded condition of the calendars in both houses create an 2-13 emergency and an imperative public necessity that the 2-14 constitutional rule requiring bills to be read on three several 2-15 days in each house be suspended, and this rule is hereby suspended.