By King of Uvalde                                     H.B. No. 3052
         Line and page numbers may not match official copy.
         Bill not drafted by TLC or Senate E&E.
                                A BILL TO BE ENTITLED
 1-1                                   AN ACT
 1-2     relating to appraisal methods for ad valorem taxation.
 1-3           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
 1-4           SECTION 1.  Section 23.0101, Tax Code, is amended to read as
 1-5     follows:
 1-6           Sec. 23.0101.  CONSIDERATION OF ALTERNATIVE APPRAISAL
 1-7     METHODS.  In determining the market value of property, the chief
 1-8     appraiser shall consider the cost, income, and market data
 1-9     comparison methods of appraisal and use the [method the chief
1-10     appraiser considers] most appropriate method.
1-11           SECTION 2.  Section 23.013, Tax Code, is amended to read as
1-12     follows:
1-13           Sec. 23.013.  MARKET DATA COMPARISON METHOD OF APPRAISAL. If
1-14     the chief appraiser uses the market data comparison method of
1-15     appraisal to determine the market value of real property, the chief
1-16     appraiser shall use comparable sales data [if possible] and shall
1-17     adjust the comparable sales to the subject property.
1-18           SECTION 3.  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
 2-1     days in each house be suspended, and this rule is hereby suspended,
 2-2     and that this Act take effect and be in force from and after its
 2-3     passage, and it is so enacted.