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.