By Nelson S.B. No. 1072 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.