By Jackson, Gray                                      H.B. No. 2500
       74R5076 JD-D
                                 A BILL TO BE ENTITLED
    1-1                                AN ACT
    1-2  relating to the appraisal of property located in more than one
    1-3  appraisal district.
    1-4        BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
    1-5        SECTION 1.  Subchapter C, Chapter 41, Tax Code, is amended by
    1-6  adding Section 41.48 to read as follows:
    1-7        Sec. 41.48.  PROPERTY IN MORE THAN ONE APPRAISAL DISTRICT.
    1-8  In a protest of the appraised value or market value of property, if
    1-9  the property owner establishes by any competent evidence that the
   1-10  property is listed on the appraisal records of another appraisal
   1-11  district in which the property is taxable at an appraised or market
   1-12  value, as applicable, for the current year that is less than the
   1-13  appraised or market value under protest and that the property was
   1-14  reappraised by the other appraisal district in the current or
   1-15  preceding tax year, the appraisal review board shall enter the
   1-16  appraised or market value listed on the appraisal records of the
   1-17  other appraisal district as the appraised or market value of the
   1-18  property and issue its order accordingly.
   1-19        SECTION 2.  Subchapter B, Chapter 42, Tax Code, is amended by
   1-20  adding Section 42.27 to read as follows:
   1-21        Sec. 42.27.  PROPERTY IN MORE THAN ONE APPRAISAL DISTRICT.
   1-22  In an appeal of an order issued under Section 41.48, the appraised
   1-23  or market value of the property entered on the appraisal records
   1-24  under Section 41.48 is presumed to be correct.
    2-1        SECTION 3.  The importance of this legislation and the
    2-2  crowded condition of the calendars in both houses create an
    2-3  emergency and an imperative public necessity that the
    2-4  constitutional rule requiring bills to be read on three several
    2-5  days in each house be suspended, and this rule is hereby suspended,
    2-6  and that this Act take effect and be in force from and after its
    2-7  passage, and it is so enacted.