HBA-JRA S.B. 869 76(R) BILL ANALYSIS Office of House Bill AnalysisS.B. 869 By: Cain Public Education 5/12/1999 Engrossed BACKGROUND AND PURPOSE Currently, the Government Code is silent on the treatment of property appraised by more than one appraisal district in the determination of school district property values, for the purposes of the comptroller of public accounts' property value study. S.B. 869 provides for the treatment of property appraised by more than one appraisal district in the determination of school district property values, for the purposes of the comptroller of public accounts' property value study. RULEMAKING AUTHORITY It is the opinion of the Office of House Bill Analysis that this bill does not expressly delegate any additional rulemaking authority to a state officer, department, agency, or institution. SECTION BY SECTION ANALYSIS HBA-JRA S.B. 869 76(R) SECTION 1. Amends Section 403.302, Government Code, by adding Subsection (h), as follows: (h) Provides that, if the appraised value of property as entered on the appraisal records of the appraisal district that appraises property for the school district is the value calculated under Section 6.025(e), Tax Code (the value calculated by the appraisal district when all the chief appraisers of the appraisal districts in which a parcel or item or property is located are not in agreement as to the appraised value of the property), that value is considered for purposes of this section to be, as applicable, the market value or productivity value of the property determined by the appraisal district. SECTION 2. Effective date: September 1, 1999. SECTION 3. Emergency clause.