By Junell, et al. H.B. No. 1037
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the appraisal for ad valorem tax purposes of property
1-3 located in more than one appraisal district.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 6.025(c), Tax Code, is amended to read as
1-6 follows:
1-7 (c) The chief appraisers of appraisal districts described by
1-8 Subsection (a) shall to the extent practicable coordinate their
1-9 appraisal activities so as to encourage and facilitate the
1-10 appraisal of the same property appraised by each district at the
1-11 same value. Property appraised by more than one appraisal district
1-12 shall be valued at the lowest appraised value set by the appraisal
1-13 districts for that property.
1-14 SECTION 2. Sections 6.025(d)-(f), Tax Code, are repealed.
1-15 SECTION 3. This Act takes effect January 1, 2000, and
1-16 applies only to the appraisal for ad valorem tax purposes of
1-17 property for a tax year that begins on or after that date.
1-18 SECTION 4. The importance of this legislation and the
1-19 crowded condition of the calendars in both houses create an
1-20 emergency and an imperative public necessity that the
1-21 constitutional rule requiring bills to be read on three several
1-22 days in each house be suspended, and this rule is hereby suspended.