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.
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