By Jackson H.B. No. 872 75R4748 JD-D A BILL TO BE ENTITLED 1-1 AN ACT 1-2 relating to the appraisal of certain real property located in more 1-3 than one 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 (a) This section applies only to real property used primarily for 1-9 residential purposes. 1-10 (b) In a protest of the appraised value or market value of 1-11 real property to which this section applies, if the property owner 1-12 establishes by any competent evidence that the property is listed 1-13 on the appraisal records of another appraisal district in which the 1-14 property is taxable at an appraised or market value, as applicable, 1-15 for the current year that is less than the appraised or market 1-16 value under protest and that the property was reappraised by the 1-17 other appraisal district in the current or preceding tax year, the 1-18 appraisal review board shall enter the appraised or market value 1-19 listed on the appraisal records of the other appraisal district as 1-20 the appraised or market value of the property and issue its order 1-21 accordingly. 1-22 SECTION 2. Subchapter B, Chapter 42, Tax Code, is amended by 1-23 adding Section 42.27 to read as follows: 1-24 Sec. 42.27. PROPERTY IN MORE THAN ONE APPRAISAL DISTRICT. 2-1 In an appeal of an order issued under Section 41.48, the appraised 2-2 or market value of the property entered on the appraisal records 2-3 under Section 41.48 is presumed to be correct. 2-4 SECTION 3. The importance of this legislation and the 2-5 crowded condition of the calendars in both houses create an 2-6 emergency and an imperative public necessity that the 2-7 constitutional rule requiring bills to be read on three several 2-8 days in each house be suspended, and this rule is hereby suspended, 2-9 and that this Act take effect and be in force from and after its 2-10 passage, and it is so enacted.