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 A taxing unit that has withdrawn from an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.