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.