By Combs                                               H.B. No. 623
       74R2407 JD-D
                                 A BILL TO BE ENTITLED
    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.