By Talton H.B. No. 3371
76R8922 JD-F
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the ad valorem tax records pertaining to the appraised
1-3 value of property that is located in more than one appraisal
1-4 district.
1-5 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-6 SECTION 1. Sec. 6.025(f), Tax Code, is amended to read as
1-7 follows:
1-8 (f) The owner of property appraised by more than one
1-9 appraisal district [for which the appraised value is determined
1-10 under Subsection (e)] is entitled to file a protest in relation to
1-11 the property with the appraisal review board of any appraisal
1-12 district by [in] which the property is appraised [located]. If the
1-13 appraisal review board or a court on appeal of the protest
1-14 determines a different appraised value for the property pursuant
1-15 to the protest or appeal, the chief appraiser of every appraisal
1-16 district by [in] which the property is appraised [located] shall
1-17 enter that appraised value of the property on the appraisal records
1-18 of the appraisal district and on the appraisal roll of the
1-19 appraisal district, if the appraisal roll has been prepared. The
1-20 chief appraiser shall make each entry required by this subsection
1-21 before the 16th day after the date the chief appraiser receives a
1-22 certified copy of the order of the appraisal review board or the
1-23 judgment of the court, as applicable, including a certified copy
1-24 provided by the owner of the property. If the chief appraiser has
2-1 certified an appraisal roll to a taxing unit that imposes taxes on
2-2 the affected property, the chief appraiser shall certify the change
2-3 to the unit's appraisal roll to the taxing unit before the sixth
2-4 day after the date the change is entered on the appraisal roll for
2-5 the appraisal district.
2-6 SECTION 2. Section 26.15(b), Tax Code, is amended to read as
2-7 follows:
2-8 (b) The assessor for a unit shall enter on the tax roll the
2-9 changes made in the appraisal roll as provided by Section 6.025(f)
2-10 or 25.25 [of this code].
2-11 SECTION 3. This Act takes effect January 1, 2000, and
2-12 applies only to the appraisal of property for ad valorem tax
2-13 purposes for a tax year that begins on or after that date.
2-14 SECTION 4. The importance of this legislation and the
2-15 crowded condition of the calendars in both houses create an
2-16 emergency and an imperative public necessity that the
2-17 constitutional rule requiring bills to be read on three several
2-18 days in each house be suspended, and this rule is hereby suspended.