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.