By Walker                                       H.B. No. 2760

      75R8672 T                           

                                A BILL TO BE ENTITLED

 1-1                                   AN ACT

 1-2     relating to inclusion of the entire property estate when a taxing

 1-3     unit changes boundaries.

 1-4           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

 1-5           SECTION 1.  Section 6.07, Tax Code, is amended to read as

 1-6     follows:

 1-7           Sec. 6.07.  TAXING UNIT BOUNDARIES.  (a)  If a new taxing

 1-8     unit is formed or an existing taxing unit's boundaries are altered,

 1-9     the unit shall notify the appraisal office of the new boundaries

1-10     within 30 days after the date the unit is formed or its boundaries

1-11     are altered.

1-12           (b)  When a new taxing unit is formed or an existing taxing

1-13     unit's boundaries are altered, the entire real property estate

1-14     within the new boundaries, including severed mineral rights, must

1-15     be taxed by the same taxing units as the surface estate.

1-16           SECTION 2.  This law takes effect September 1, 1997, and all

1-17     appraisals occurring after that date must perform the appraisals

1-18     according this act regardless of when the boundary change or taxing

1-19     unit creation occurred.

1-20           SECTION 3.  The importance of this legislation and the

1-21     crowded condition of the calendars in both houses create an

1-22     emergency and an imperative public necessity that the

1-23     constitutional rule requiring bills to be read on three several

1-24     days in each house be suspended, and this rule is hereby suspended.