By:  Harris                                           S.B. No. 1469
                                A BILL TO BE ENTITLED
                                       AN ACT
 1-1     relating to the ad valorem tax records pertaining to the appraised
 1-2     value of property that is located in more than one appraisal
 1-3     district.
 1-4           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
 1-5           SECTION 1.  Section 6.025, Tax Code, is amended by amending
 1-6     Subsection (f) and adding Subsections (g) and (h) 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 to
1-15     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, if the
1-19     appraisal roll has been prepared.  The chief appraiser shall make
1-20     each entry required by this subsection before the 20th day after
1-21     the date the chief appraiser receives a certified copy of the order
1-22     of the appraisal review board or the judgment of the court, as
1-23     applicable, including a certified copy provided by the owner of the
1-24     property.  If the chief appraiser has certified an appraisal roll
 2-1     to a taxing unit that imposes taxes on the affected property, the
 2-2     chief appraiser shall certify the change to the unit's appraisal
 2-3     roll to the taxing unit before the sixth day after the date the
 2-4     change is entered on the appraisal roll for the appraisal district.
 2-5           (g)  If a property owner and a chief appraiser have entered
 2-6     into a written agreement pursuant to Section 1.111 relating to a
 2-7     property, Subsection (f) does not apply to the extent compliance
 2-8     with Subsection (f) changes the terms of the written agreement.
 2-9           (h)  If a chief appraiser disagrees with the order of an
2-10     appraisal review board for another appraisal district and
2-11     Subsection (f) requires the chief appraiser to enter the determined
2-12     value on the appraisal records or the appraisal roll, the chief
2-13     appraiser may appeal the appraisal review board's order in the same
2-14     manner and under the same conditions as other appeals by chief
2-15     appraisers of appraisal review board orders, except that venue for
2-16     the appeal is in the county in which the board that issued the
2-17     order is located and the period for filing the appeal begins on the
2-18     date the chief appraiser receives a certified copy of the order.
2-19           SECTION 2.  Subsection (b), Section 26.15, Tax Code, is
2-20     amended to read as follows:
2-21           (b)  The assessor for a unit shall enter on the tax roll the
2-22     changes made in the appraisal roll as provided by Section 6.025(f)
2-23     or 25.25 [of this code].
2-24           SECTION 3.  This Act takes effect January 1, 2000, and
2-25     applies only to the appraisal of property for a tax year that
2-26     begins on or after that date.
 3-1           SECTION 4.  The importance of this legislation and the
 3-2     crowded condition of the calendars in both houses create an
 3-3     emergency and an imperative public necessity that the
 3-4     constitutional rule requiring bills to be read on three several
 3-5     days in each house be suspended, and this rule is hereby suspended.