By Shields, et al.                               H.B. No. 670

      75R799 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.  Section 6.025, Tax Code, is amended by adding

 1-6     Subsections (d) and (e) to read as follows:

 1-7           (d)  The chief appraiser of an appraisal district established

 1-8     for a county other than the county in which property is located

 1-9     shall enter the appraised value of the property as listed on the

1-10     appraisal records of the appraisal district established for the

1-11     county in which the property is located if the same property is

1-12     listed on the appraisal records of the appraisal district

1-13     established for the county in which the property is located  at an

1-14     appraised value that is less than the appraised value of that

1-15     property as determined by the chief appraiser of the appraisal

1-16     district established for the other county.

1-17           (e)  Subsection (d) does not affect the authority of an

1-18     appraisal review board or court to determine a different appraised

1-19     value for the property pursuant to a protest or appeal of the

1-20     appraised value entered by a chief appraiser under Subsection (d).

1-21           SECTION 2.  The importance of this legislation and the

1-22     crowded condition of the calendars in both houses create an

1-23     emergency and an imperative public necessity that the

1-24     constitutional rule requiring bills to be read on three several

 2-1     days in each house be suspended, and this rule is hereby suspended.

 3-1                          COMMITTEE AMENDMENT NO. 1

 3-2     Amend HB 670 as follows:

 3-3     On page 1, line 8, inserting the phrase "single family residence"

 3-4     between the words "property" and "which."

 3-5                                                             Holzheauser