By Harris of Tarrant                                   S.B. No. 119
       74R575 SMH-D
                                 A BILL TO BE ENTITLED
    1-1                                AN ACT
    1-2  relating to the appraisal of property for ad valorem tax purposes
    1-3  and to the boundaries of an appraisal district.
    1-4        BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
    1-5        SECTION 1.  Section 6.02, Tax Code, is amended to read as
    1-6  follows:
    1-7        Sec. 6.02.  District Boundaries.  The  <(a)  Except as
    1-8  otherwise provided by this section, the> appraisal district's
    1-9  boundaries are the same as the county's boundaries.
   1-10        <(b)  A taxing unit that has boundaries extending into two or
   1-11  more counties may choose to participate in only one of the
   1-12  appraisal districts.  In that event, the boundaries of the district
   1-13  chosen extend outside the county to the extent of the unit's
   1-14  boundaries.  To be effective, the choice must be approved by
   1-15  resolution of the board of directors of the district chosen.  The
   1-16  choice of a school district to participate in a single appraisal
   1-17  district does not apply to property annexed to the school district
   1-18  under Subchapter C or G, Chapter 36, Education Code, unless:>
   1-19              <(1)  the school district taxes property other than
   1-20  property annexed to the district under Subchapter C or G, Chapter
   1-21  36, Education Code, in the same county as the annexed property; or>
   1-22              <(2)  the annexed property is contiguous to property in
   1-23  the school district other than property annexed to the district
   1-24  under Subchapter C or G, Chapter 36, Education Code.>
    2-1        <(c)  A taxing unit that has chosen to participate in a
    2-2  single appraisal district under Subsection (b) of this section may
    2-3  revoke that choice and, if permitted to do so by Subsection (b),
    2-4  choose to participate in a single appraisal district other than the
    2-5  one previously chosen.  A taxing unit that has withdrawn from an
    2-6  appraisal district under this subsection and chosen to participate
    2-7  in another single appraisal district may not under this subsection
    2-8  withdraw from that district.>
    2-9        <(d)  A taxing unit that makes a choice under this section
   2-10  must do so by an official action of its governing body in the
   2-11  manner required by law for official action by the body.  A choice
   2-12  made by a taxing unit under this section takes effect beginning on
   2-13  the next January 1 that is at least 90 days from the date on which
   2-14  the choice is made.>
   2-15        <(e)  If a taxing unit ceases to have territory in the county
   2-16  for which the appraisal district in which the unit participates is
   2-17  established, but still has territory in two or more counties, the
   2-18  unit may choose to participate in only one district in the manner
   2-19  prescribed by this section.>
   2-20        <(f)  All costs of operating an appraisal district in
   2-21  territory outside the county for which the appraisal district is
   2-22  established are allocated to the taxing unit for which the
   2-23  appraisal district appraises property in that territory.  If the
   2-24  appraisal district appraises property in the same territory for two
   2-25  or more taxing units, costs of operating the district in that
   2-26  territory are allocated to the units in the proportion the total
   2-27  dollar amount of taxes each unit imposes in that territory bears to
    3-1  the total dollar amount of taxes all taxing units participating in
    3-2  the appraisal district impose in that territory.>
    3-3        <(g)  If property is annexed to a school district under
    3-4  Subchapter C or G, Chapter 36, Education Code, the appraisal
    3-5  district established for the county in which the property is
    3-6  located shall appraise the property for the school district, and
    3-7  the school district participates in that appraisal district for
    3-8  purposes of the appraisal of that property, except as otherwise
    3-9  permitted by Subsection (b).>
   3-10        SECTION 2.  Section 19.007, Education Code, is repealed.
   3-11        SECTION 3.  This Act takes effect January 1, 1996.
   3-12        SECTION 4.  The importance of this legislation and the
   3-13  crowded condition of the calendars in both houses create an
   3-14  emergency and an imperative public necessity that the
   3-15  constitutional rule requiring bills to be read on three several
   3-16  days in each house be suspended, and this rule is hereby suspended.