By Junell H.B. No. 1037
76R4045 SMH-D
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. The chief appraisers are not required to agree as to
1-12 the appraised value of the property. If the chief appraisers
1-13 initially disagree as to the appraised value of a parcel or item of
1-14 property, a chief appraiser may not enter as the value of the
1-15 property on the appraisal records of the appraisal district the
1-16 value of the property as determined by another chief appraiser
1-17 unless the chief appraiser:
1-18 (1) examines the information on which the other chief
1-19 appraiser's determination of value was made; and
1-20 (2) finds that that determination is correct.
1-21 SECTION 2. This Act takes effect January 1, 2000, and
1-22 applies only to the appraisal for ad valorem tax purposes of
1-23 property for a tax year that begins on or after that date.
1-24 SECTION 3. The importance of this legislation and the
2-1 crowded condition of the calendars in both houses create an
2-2 emergency and an imperative public necessity that the
2-3 constitutional rule requiring bills to be read on three several
2-4 days in each house be suspended, and this rule is hereby suspended.