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.