1-1 By: Combs, et al. (Senate Sponsor - Harris) H.B. No. 623 1-2 (In the Senate - Received from the House April 3, 1995; 1-3 April 4, 1995, read first time and referred to Committee on 1-4 Finance; May 4, 1995, reported favorably by the following vote: 1-5 Yeas 12, Nays 0; May 4, 1995, sent to printer.) 1-6 A BILL TO BE ENTITLED 1-7 AN ACT 1-8 relating to the appraisal for ad valorem tax purposes of property 1-9 that is located in more than one appraisal district. 1-10 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: 1-11 SECTION 1. Subchapter A, Chapter 6, Tax Code, is amended by 1-12 adding Section 6.025 to read as follows: 1-13 Sec. 6.025. OVERLAPPING APPRAISAL DISTRICTS; JOINT 1-14 PROCEDURES. (a) The chief appraisers of two or more appraisal 1-15 districts that have boundaries that include any part of the same 1-16 territory shall enter into a written understanding that, with 1-17 respect to the property located in the territory in which each of 1-18 the districts has appraisal jurisdiction: 1-19 (1) permits each appraiser to have access to and use 1-20 information appropriate to appraisals, including a record of an 1-21 exemption application, rendition, or other property owner report; 1-22 (2) eliminates differences in the information in 1-23 appraisal records of the districts, including information relating 1-24 to ownership of property, the description of property, and the 1-25 physical characteristics of property; and 1-26 (3) contains the form of a written advisory prescribed 1-27 by the comptroller informing the owners of property that reports 1-28 and other documents required of the owners must be filed with or 1-29 sent to each appraisal district and that the owners should consider 1-30 sending any other document relating to the property to each 1-31 appraisal district. 1-32 (b) The advisory described by Subsection (a)(3) may be sent 1-33 to a property owner having property appraised by each district when 1-34 the notice of appraised value required by Section 25.19(a) is sent. 1-35 (c) The chief appraisers of appraisal districts described by 1-36 Subsection (a) shall to the extent practicable coordinate their 1-37 appraisal activities so as to encourage and facilitate the 1-38 appraisal of the same property appraised by each district at the 1-39 same value. 1-40 SECTION 2. This Act takes effect January 1, 1996. 1-41 SECTION 3. The importance of this legislation and the 1-42 crowded condition of the calendars in both houses create an 1-43 emergency and an imperative public necessity that the 1-44 constitutional rule requiring bills to be read on three several 1-45 days in each house be suspended, and this rule is hereby suspended. 1-46 * * * * *