By Mowery H.B. No. 730
74R2126 SMH-F
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the administration of appraisal districts and the
1-3 appraisal of property for ad valorem taxation.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 5.12(b), Tax Code, is amended to read as
1-6 follows:
1-7 (b) At the written request of the governing bodies of a
1-8 majority of the taxing units participating in an appraisal district
1-9 or of a majority of the group of taxing units composed of the
1-10 municipalities, school districts, and county participating in an
1-11 <entitled to vote on the appointment of> appraisal district
1-12 <directors>, the comptroller shall audit the performance of the
1-13 appraisal district. The governing bodies may request a general
1-14 audit of the performance of the appraisal district or may request
1-15 an audit of only one or more particular duties, practices,
1-16 functions, departments, or other appraisal district matters.
1-17 SECTION 2. Sections 5.13(c), (f), and (h), Tax Code, are
1-18 amended to read as follows:
1-19 (c) The comptroller must approve the specific plan for the
1-20 performance audit of an appraisal district. Before approving an
1-21 audit plan, the comptroller must provide any interested person an
1-22 opportunity to appear before the comptroller and to comment on the
1-23 proposed plan. Not later than the 20th day before the date the
1-24 comptroller considers the plan for an appraisal district
2-1 performance audit, the comptroller must notify the county
2-2 assessor-collector who governs <presiding officer of> the appraisal
2-3 district <board of directors> that the comptroller intends to
2-4 consider the plan. The notice must include the time, date, and
2-5 place of the meeting to consider the plan. <Immediately after
2-6 receiving the notice, the presiding officer shall deliver a copy of
2-7 the notice to the other members of the appraisal district board of
2-8 directors.>
2-9 (f) The comptroller shall report the results of its audit in
2-10 writing to the governing body of each taxing unit that participates
2-11 in the appraisal district and<,> to the county assessor-collector
2-12 who governs <chief appraiser, and to the presiding officer of> the
2-13 appraisal district <board of directors>. If the audit was
2-14 requested under Section 5.12(c) of this code, the comptroller shall
2-15 also provide a report to a representative of the property owners
2-16 who requested the audit.
2-17 (h) At any time after the request for an audit is made, the
2-18 comptroller may discontinue the audit in whole or in part if
2-19 requested to do so by:
2-20 (1) the governing bodies of a majority of the taxing
2-21 units participating in the district, if the audit was requested by
2-22 a majority of those units;
2-23 (2) the governing bodies of a majority of the group of
2-24 taxing units composed of the municipalities, school districts, and
2-25 county participating in the <entitled to vote on the appointment
2-26 of> appraisal district <directors>, if the audit was requested by a
2-27 majority of those units; or
3-1 (3) if the audit was requested under Section 5.12(c)
3-2 of this code, by the taxpayers who requested the audit.
3-3 SECTION 3. Section 6.01(a), Tax Code, is amended to read as
3-4 follows:
3-5 (a) An appraisal district is established in each county.
3-6 The district is administered by the assessor-collector of the
3-7 county for which the district is established, who serves as the
3-8 chief appraiser for the district.
3-9 SECTION 4. Sections 6.02(b) and (c), Tax Code, are amended
3-10 to read as follows:
3-11 (b) A taxing unit that has boundaries extending into two or
3-12 more counties may choose to participate in only one of the
3-13 appraisal districts. In that event, the boundaries of the district
3-14 chosen extend outside the county to the extent of the unit's
3-15 boundaries. To be effective, the choice must be approved by the
3-16 county assessor-collector who governs <resolution of the board of
3-17 directors of> the district chosen. The choice of a school district
3-18 to participate in a single appraisal district does not apply to
3-19 property annexed to the school district under Subchapter C or G,
3-20 Chapter 36, Education Code, unless:
3-21 (1) the school district taxes property other than
3-22 property annexed to the district under Subchapter C or G, Chapter
3-23 36, Education Code, in the same county as the annexed property; or
3-24 (2) the annexed property is contiguous to property in
3-25 the school district other than property annexed to the district
3-26 under Subchapter C or G, Chapter 36, Education Code.
3-27 (c) A taxing unit that has chosen to participate in a single
4-1 appraisal district under Subsection (b) of this section may revoke
4-2 that choice and, if permitted to do so by Subsection (b), choose to
4-3 participate in a single appraisal district other than the one
4-4 previously chosen. <A taxing unit that has withdrawn from an
4-5 appraisal district under this subsection and chosen to participate
4-6 in another single appraisal district may not under this subsection
4-7 withdraw from that district.>
4-8 SECTION 5. Section 6.05(b), Tax Code, is amended to read as
4-9 follows:
4-10 (b) The county assessor-collector who governs <board of
4-11 directors of> an appraisal district may contract with an appraisal
4-12 office in another district or with a taxing unit in the district to
4-13 perform the duties of the appraisal office for the district.
4-14 SECTION 6. Section 6.051, Tax Code, is amended to read as
4-15 follows:
4-16 Sec. 6.051. Ownership or Lease of Real Property. (a) The
4-17 county assessor-collector who governs <board of directors of> an
4-18 appraisal district may purchase or lease real property and may
4-19 construct improvements as necessary to establish and operate the
4-20 appraisal office or a branch appraisal office.
4-21 (b) The acquisition or conveyance of real property or the
4-22 construction or renovation of a building or other improvement by an
4-23 appraisal district must be approved by the governing bodies of
4-24 three-fourths of the group of taxing units composed of the
4-25 municipalities, school districts, and county participating in the
4-26 appraisal district <entitled to vote on the appointment of board
4-27 members>. The county assessor-collector <board of directors by
5-1 resolution> may propose a property transaction or other action for
5-2 which this subsection requires approval of the taxing units. The
5-3 chief appraiser shall notify the presiding officer of each
5-4 governing body entitled to vote on the approval of the proposal by
5-5 delivering a copy of the proposal <board's resolution>, together
5-6 with information showing the costs of other available alternatives
5-7 to the proposal. On or before the 30th day after the date the
5-8 presiding officer receives notice of the proposal, the governing
5-9 body of a taxing unit by resolution may approve or disapprove the
5-10 proposal. If a governing body fails to act on or before that 30th
5-11 day or fails to file its resolution with the chief appraiser on or
5-12 before the 10th day after that 30th day, the proposal is treated as
5-13 if it were disapproved by the governing body.
5-14 (c) The county assessor-collector <board of directors> may
5-15 convey real property owned by the district, and the proceeds shall
5-16 be credited to each taxing unit that participates in the district
5-17 in proportion to the unit's allocation of the appraisal district
5-18 budget in the year in which the transaction occurs. A conveyance
5-19 must be approved as provided by Subsection (b) of this section, and
5-20 any proceeds shall be apportioned by an amendment to the annual
5-21 budget made as provided by Section 6.06(c) <Subsection (c) of
5-22 Section 6.06> of this code.
5-23 <(d) An acquisition of real property by an appraisal
5-24 district before January 1, 1988, may be validated before March 1,
5-25 1988, in the manner provided by Subsection (b) of this section for
5-26 the acquisition of real property.>
5-27 SECTION 7. Sections 6.06(a), (b), (c), (f), (h), (i), and
6-1 (j), Tax Code, are amended to read as follows:
6-2 (a) Each year the county assessor-collector <chief
6-3 appraiser> shall prepare a proposed budget for the operations of
6-4 the district for the following tax year and shall submit copies to
6-5 each taxing unit participating in the district <and to the district
6-6 board of directors> before June 15. The county assessor-collector
6-7 <He> shall include in the budget a list showing each proposed
6-8 position, the proposed salary for the position, all benefits
6-9 proposed for the position, each proposed capital expenditure, and
6-10 an estimate of the amount of the budget that will be allocated to
6-11 each taxing unit. Each municipality, each school district, and the
6-12 county participating in the district <taxing unit entitled to vote
6-13 on the appointment of board members> shall maintain a copy of the
6-14 proposed budget for public inspection at its principal
6-15 administrative office.
6-16 (b) The county assessor-collector <board of directors> shall
6-17 hold a public hearing to consider the budget. The county
6-18 assessor-collector <secretary of the board> shall deliver to the
6-19 presiding officer of the governing body of each taxing unit
6-20 participating in the district not later than the 10th day before
6-21 the date of the hearing a written notice of the date, time, and
6-22 place fixed for the hearing. The county assessor-collector <board>
6-23 shall complete the <its> hearings, make necessary <any> amendments
6-24 to the proposed budget <it desires>, and finally approve a budget
6-25 before September 15. If governing bodies of a majority of the
6-26 group of taxing units composed of the municipalities, school
6-27 districts, and county participating in the appraisal district
7-1 <taxing units entitled to vote on the appointment of board members>
7-2 adopt resolutions disapproving a budget and file them with the
7-3 county assessor-collector <secretary of the board> within 30 days
7-4 after its adoption, the budget does not take effect, and the county
7-5 assessor-collector <board> shall adopt a new budget within 30 days
7-6 of the disapproval.
7-7 (c) The county assessor-collector <board> may amend the
7-8 approved budget at any time, but <the secretary of the board> must
7-9 deliver a written copy of a proposed amendment to the presiding
7-10 officer of the governing body of each taxing unit participating in
7-11 the district not later than the 30th day before the date the county
7-12 assessor-collector <board> acts on it.
7-13 (f) Payments shall be made to a depository designated by the
7-14 county assessor-collector <district board of directors>. The
7-15 district's funds may be disbursed only by a written check, draft,
7-16 or order signed by the county assessor-collector <chairman and
7-17 secretary of the board or, if authorized by resolution of the
7-18 board, by the chief appraiser>.
7-19 (h) If a newly formed taxing unit or a taxing unit that did
7-20 not impose taxes in the preceding year imposes taxes in any tax
7-21 year, that unit is allocated a portion of the amount budgeted to
7-22 operate the district as if it had imposed taxes in the preceding
7-23 year, except that the amount of taxes the unit imposes in the
7-24 current year is used to calculate its allocation. Before the
7-25 amount of taxes to be imposed for the current year is known, the
7-26 allocation may be based on an estimate to which the county
7-27 assessor-collector <district board of directors> and the governing
8-1 body of the unit agree, and the payments made after that amount is
8-2 known shall be adjusted to reflect the amount imposed. The
8-3 payments of a newly formed taxing unit that has no source of funds
8-4 are postponed until the unit has received adequate tax or other
8-5 revenues.
8-6 (i) The fiscal year of an appraisal district is the calendar
8-7 year unless the governing bodies of three-fourths of the group of
8-8 taxing units composed of the municipalities, school districts, and
8-9 county participating in the appraisal district <taxing units
8-10 entitled to vote on the appointment of board members> adopt
8-11 resolutions proposing a different fiscal year and file them with
8-12 the county assessor-collector <secretary of the board> not more
8-13 than 12 and not less than eight months before the first day of the
8-14 fiscal year proposed by the resolutions. If the fiscal year of an
8-15 appraisal district is changed under this subsection, the county
8-16 assessor-collector <chief appraiser> shall prepare a proposed
8-17 budget for the fiscal year as provided by Subsection (a) of this
8-18 section before the 15th day of the seventh month preceding the
8-19 first day of the fiscal year established by the change, and <the
8-20 board of directors> shall adopt a budget for the fiscal year as
8-21 provided by Subsection (b) of this section before the 15th day of
8-22 the fourth month preceding the first day of the fiscal year
8-23 established by the change. Unless the appraisal district adopts a
8-24 different method of allocation under Section 6.061 of this code,
8-25 the allocation of the budget to each taxing unit shall be
8-26 calculated as provided by Subsection (d) of this section using the
8-27 amount of property taxes imposed by each participating taxing unit
9-1 in the most recent tax year preceding the fiscal year established
9-2 by the change for which the necessary information is available.
9-3 Each taxing unit shall pay its allocation as provided by Subsection
9-4 (e) of this section, except that the first payment shall be made
9-5 before the first day of the fiscal year established by the change
9-6 and subsequent payments shall be made quarterly. In the year in
9-7 which a change in the fiscal year occurs, the budget that takes
9-8 effect on January 1 of that year may be amended as necessary as
9-9 provided by Subsection (c) of this section in order to accomplish
9-10 the change in fiscal years.
9-11 (j) If the total amount of the payments made or due to be
9-12 made by the taxing units participating in an appraisal district
9-13 exceeds the amount actually spent or obligated to be spent during
9-14 the fiscal year for which the payments were made, the county
9-15 assessor-collector <chief appraiser> shall credit the excess amount
9-16 against each taxing unit's allocated payments for the following
9-17 year in proportion to the amount of each unit's budget allocation
9-18 for the fiscal year for which the payments were made. If a taxing
9-19 unit that paid its allocated amount is not allocated a portion of
9-20 the district's budget for the following fiscal year, the county
9-21 assessor-collector <chief appraiser> shall refund to the taxing
9-22 unit its proportionate share of the excess funds not later than the
9-23 150th day after the end of the fiscal year for which the payments
9-24 were made.
9-25 SECTION 8. Section 6.061, Tax Code, is amended to read as
9-26 follows:
9-27 Sec. 6.061. CHANGES IN METHOD OF FINANCING. (a) The county
10-1 assessor-collector who governs <board of directors of> an appraisal
10-2 district, by signed order <resolution adopted> and delivered to
10-3 each taxing unit participating in the district after June 15 and
10-4 before August 15, may prescribe a different method of allocating
10-5 the costs of operating the district unless the governing body of
10-6 any taxing unit that participates in the district adopts a
10-7 resolution opposing the different method, and files it with the
10-8 county assessor-collector <board of directors> before September 1.
10-9 If a <board> proposal is rejected, the county assessor-collector
10-10 <board> shall notify, in writing, each taxing unit participating in
10-11 the district before September 15.
10-12 (b) The taxing units participating in an appraisal district
10-13 may adopt a different method of allocating the costs of operating
10-14 the district if the governing bodies of three-fourths of the group
10-15 of taxing units composed of the municipalities, school districts,
10-16 and county participating in the appraisal district <taxing units
10-17 that are entitled to vote on the appointment of board members>
10-18 adopt resolutions providing for the other method. However, a
10-19 change under this subsection is not valid if it requires any taxing
10-20 unit to pay a greater proportion of the appraisal district's costs
10-21 than the unit would pay under Section 6.06 of this code without the
10-22 consent of the governing body of that unit.
10-23 (c) An official copy of a resolution under this section must
10-24 be filed with the county assessor-collector <chief appraiser of the
10-25 appraisal district> after April 30 and before May 15 or the
10-26 resolution is ineffective.
10-27 (d) Before May 20, the county assessor-collector <chief
11-1 appraiser> shall determine whether a sufficient number of eligible
11-2 taxing units have filed valid resolutions proposing a change in the
11-3 allocation of district costs for the change to take effect. Before
11-4 May 25, the county assessor-collector <chief appraiser> shall
11-5 notify each taxing unit participating in the district of each
11-6 change that is adopted.
11-7 (e) A change in allocation of district costs made as
11-8 provided by this section remains in effect until changed in a
11-9 manner provided by this section or rescinded by resolution of a
11-10 majority of the governing bodies of the group of taxing units
11-11 composed of the municipalities, school districts, and county
11-12 participating in the appraisal district <that are entitled to vote
11-13 on appointment of board members under Section 6.03 of this code>.
11-14 SECTION 9. Sections 6.062(a) and (c), Tax Code, are amended
11-15 to read as follows:
11-16 (a) Not later than the 10th day before the date of the
11-17 public hearing at which the county assessor-collector <board of
11-18 directors> considers the appraisal district budget, the chief
11-19 appraiser shall give notice of the public hearing by publishing the
11-20 notice in a newspaper having general circulation in the county for
11-21 which the appraisal district is established. The notice may not be
11-22 smaller than one-quarter page of a standard-size or tabloid-size
11-23 newspaper and may not be published in the part of the paper in
11-24 which legal notices and classified advertisements appear.
11-25 (c) The notice must state that the appraisal district is
11-26 supported solely by payments from the local taxing units served by
11-27 the appraisal district. The notice must also contain the following
12-1 statement: "If approved by the appraisal district's county
12-2 assessor-collector <district board of directors> at the public
12-3 hearing, this proposed budget will take effect automatically unless
12-4 disapproved by the governing bodies of the county, school
12-5 districts, cities, and towns served by the appraisal district. A
12-6 copy of the proposed budget is available for public inspection in
12-7 the office of each of those governing bodies."
12-8 SECTION 10. Section 6.063, Tax Code, is amended to read as
12-9 follows:
12-10 Sec. 6.063. Financial Audit. (a) At least once each year,
12-11 the county assessor-collector who governs <board of directors of>
12-12 an appraisal district shall have prepared an audit of its affairs
12-13 by an independent certified public accountant or a firm of
12-14 independent certified public accountants.
12-15 (b) The report of the audit is a public record. A copy of
12-16 the report shall be delivered to the county assessor-collector, the
12-17 county judge, and the presiding officer of the governing body of
12-18 each municipality and school district participating in the
12-19 appraisal district <taxing unit eligible to vote on the appointment
12-20 of district directors>, and a reasonable number of copies shall be
12-21 available for inspection at the appraisal office.
12-22 SECTION 11. Sections 6.09(b) and (c), Tax Code, are amended
12-23 to read as follows:
12-24 (b) The county assessor-collector who governs an appraisal
12-25 district <board of directors> shall designate as the district
12-26 depository the financial institution or institutions that offer the
12-27 most favorable terms and conditions for the handling of the
13-1 district's funds.
13-2 (c) The county assessor-collector <board> shall solicit bids
13-3 to be designated as depository for the district at least once in
13-4 each two-year period.
13-5 SECTION 12. Sections 6.11(a) and (b), Tax Code, are amended
13-6 to read as follows:
13-7 (a) The county assessor-collector who governs <board of
13-8 directors of> an appraisal district may not make a contract for the
13-9 district requiring an expenditure of more than $15,000 unless the
13-10 proposed contract is submitted to competitive bidding.
13-11 (b) The county assessor-collector <board of directors> is
13-12 subject to the same requirements and has the same powers regarding
13-13 the following matters as apply to a commissioners court under the
13-14 Certificate of Obligation Act of 1971 (Subchapter C, Chapter 271,
13-15 Local Government Code):
13-16 (1) notice of the contract;
13-17 (2) issuance of the contract to the lowest responsible
13-18 bidder;
13-19 (3) rejection of bids;
13-20 (4) expenditure of funds on the completion and
13-21 acceptance of the contract;
13-22 (5) exceptions to the competitive bidding requirement;
13-23 (6) change orders; and
13-24 (7) effect of noncompliance with the competitive
13-25 bidding requirements.
13-26 SECTION 13. Section 6.12(a), Tax Code, is amended to read as
13-27 follows:
14-1 (a) The county assessor-collector who governs an <chief
14-2 appraiser of each> appraisal district shall appoint<, with the
14-3 advice and consent of the board of directors,> an agricultural
14-4 advisory board composed of three or more members as determined by
14-5 the board.
14-6 SECTION 14. Sections 6.24(a) and (b), Tax Code, are amended
14-7 to read as follows:
14-8 (a) The governing body of a taxing unit other than a county
14-9 may contract as provided by the Interlocal Cooperation Act with the
14-10 governing body of another unit <or with the board of directors of
14-11 an appraisal district> for the other unit <or the district> to
14-12 perform duties relating to the assessment or collection of taxes.
14-13 (b) The commissioners court with the approval of the county
14-14 assessor-collector may contract as provided by the Interlocal
14-15 Cooperation Act with the governing body of another taxing unit in
14-16 the county <or with the board of directors of the appraisal
14-17 district> for the other unit <or the district> to perform duties
14-18 relating to the assessment or collection of taxes for the county.
14-19 If a county contracts to have its taxes assessed and collected by
14-20 another taxing unit <or by the appraisal district>, the contract
14-21 shall require the other unit <or the district> to assess and
14-22 collect all taxes the county is required to assess and collect.
14-23 SECTION 15. Sections 6.41(b), (c), (d), and (e), Tax Code,
14-24 are amended to read as follows:
14-25 (b) The board consists of three members. However, the
14-26 county assessor-collector who governs the appraisal district <board
14-27 of directors by resolution of a majority of its members> may
15-1 increase the size of the appraisal review board to not more than
15-2 nine members or, in a district established for a county with a
15-3 population of at least 250,000, to not more than 15 members or, in
15-4 a district established for a county with a population of at least
15-5 one million, to not more than 30 members or, in a district
15-6 established for a county with a population of at least 1,500,000,
15-7 to not more than 45 members.
15-8 (c) To be eligible to serve on the board, an individual must
15-9 be a resident of the district and must have resided in the district
15-10 for at least two years. An <A member of the appraisal district
15-11 board of directors or an> officer or employee of the comptroller,
15-12 the appraisal office, or a taxing unit is ineligible to serve on
15-13 the board. In an appraisal district established for a county
15-14 having a population of more than 50,000, an individual who has
15-15 served for all or part of three previous terms on the appraisal
15-16 review board is ineligible to serve on the appraisal review board.
15-17 In an appraisal district established for any other county, an
15-18 individual who has served for all or part of two consecutive terms
15-19 on the appraisal review board is ineligible to serve on the
15-20 appraisal review board during a term that begins on the next
15-21 January 1 following the second of those consecutive terms.
15-22 (d) Members of the board are appointed by the
15-23 assessor-collector of the county for which the appraisal district
15-24 is established <resolution of a majority of the appraisal district
15-25 board of directors>. A vacancy on the board is filled in the same
15-26 manner for the unexpired portion of the term.
15-27 (e) Members of the board hold office for terms of two years
16-1 beginning January 1. The county assessor-collector <appraisal
16-2 district board of directors by resolution> shall provide for
16-3 staggered terms, so that the terms of as close to one-half of the
16-4 members as possible expire each year. In making the initial
16-5 appointments, the county assessor-collector <board of directors>
16-6 shall designate those members who serve terms of one year.
16-7 SECTION 16. Section 25.01(b), Tax Code, is amended to read
16-8 as follows:
16-9 (b) The county assessor-collector who governs the appraisal
16-10 district <chief appraiser with the approval of the board of
16-11 directors of the district> may contract with a private appraisal
16-12 firm to perform appraisal services for the district<, subject to
16-13 his approval>. A contract for private appraisal services is void
16-14 if the amount of compensation to be paid the private appraisal firm
16-15 is contingent on the amount of or increase in appraised, assessed,
16-16 or taxable value of property appraised by the appraisal firm.
16-17 SECTION 17. Section 25.19(g), Tax Code, is amended to read
16-18 as follows:
16-19 (g) The county assessor-collector who governs the appraisal
16-20 district <chief appraiser, with the approval of the appraisal
16-21 district board of directors,> may dispense with the notice required
16-22 by Subdivision (1) of Subsection (a) of this section if the amount
16-23 of increase in appraised value is $1,000 or less.
16-24 SECTION 18. Section 42.02, Tax Code, is amended to read as
16-25 follows:
16-26 Sec. 42.02. Right of Appeal by Chief Appraiser. The chief
16-27 appraiser is entitled to appeal an order of the appraisal review
17-1 board determining a taxpayer protest as provided by Subchapter C,
17-2 Chapter 41 of this code <if he has written approval of the local
17-3 appraisal district board of directors to appeal>.
17-4 SECTION 19. The following provisions of the Tax Code are
17-5 repealed:
17-6 (1) Section 6.03;
17-7 (2) Section 6.031;
17-8 (3) Section 6.033;
17-9 (4) Section 6.034;
17-10 (5) Section 6.035;
17-11 (6) Section 6.036;
17-12 (7) Section 6.037;
17-13 (8) Section 6.04;
17-14 (9) Sections 6.05(c), (d), (f), (g), and (h);
17-15 (10) Section 6.052;
17-16 (11) Section 6.10; and
17-17 (12) Section 31.03(c).
17-18 SECTION 20. (a) On the effective date of this Act, the tax
17-19 assessor-collector of each county begins to govern the appraisal
17-20 district established for that county, and the board of directors of
17-21 each appraisal district ceases to exist. On that date, the
17-22 appraisal district as governed by the county assessor-collector
17-23 succeeds to all the rights, duties, privileges, property,
17-24 obligations, and liabilities of the appraisal district as governed
17-25 by the board of directors.
17-26 (b) A measure taken or adopted by an appraisal district
17-27 board of directors before the effective date of this Act that is in
18-1 effect on the effective date continues in effect after the
18-2 effective date of this Act until superseded by the county
18-3 assessor-collector governing the district.
18-4 (c) The amendment by this Act of Section 6.02, Tax Code,
18-5 does not affect the choice of a taxing unit to participate in a
18-6 single appraisal district before the effective date of this Act.
18-7 (d) The amendment by this Act of Section 6.41, Tax Code,
18-8 does not affect the term of a member of an appraisal review board
18-9 appointed before the effective date of this Act.
18-10 SECTION 21. This Act takes effect January 1, 1996.
18-11 SECTION 22. The importance of this legislation and the
18-12 crowded condition of the calendars in both houses create an
18-13 emergency and an imperative public necessity that the
18-14 constitutional rule requiring bills to be read on three several
18-15 days in each house be suspended, and this rule is hereby suspended.