SRC-PNG S.B. 869 76(R)   BILL ANALYSIS


Senate Research Center   S.B. 869
76R6479 SMH-DBy: Cain
Finance
4/8/1999
As Filed


DIGEST 

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.  This bill would provide 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. 

PURPOSE

As proposed, 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

This bill does not grant any additional rulemaking authority to a state
officer, institution, or agency. 

SECTION BY SECTION ANALYSIS

SECTION 1. Amends Section 403.302, Government Code, by adding Subsection
(h), as follows: 

(h) Provides that for the purposes of Subsection (c), the market value of
property as determined by the appraisal district that appraises property
for the school district is the market value of the property as entered on
the appraisal roll of that appraisal district under Section 6.025, Tax
Code, if the property is appraised by more than one appraisal district. 

SECTION 2. Effective date: September 1, 1999.

SECTION 3. Emergency clause.