1-1 By: Harris S.B. No. 1469
1-2 (In the Senate - Filed March 12, 1999; March 15, 1999, read
1-3 first time and referred to Committee on Intergovernmental
1-4 Relations; March 29, 1999, reported adversely, with favorable
1-5 Committee Substitute by the following vote: Yeas 5, Nays 0;
1-6 March 29, 1999, sent to printer.)
1-7 COMMITTEE SUBSTITUTE FOR S.B. No. 1469 By: Moncrief
1-8 A BILL TO BE ENTITLED
1-9 AN ACT
1-10 relating to the ad valorem tax records pertaining to the appraised
1-11 value of property that is located in more than one appraisal
1-12 district.
1-13 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-14 SECTION 1. Section 6.025, Tax Code, is amended by amending
1-15 Subsection (f) and adding Subsections (g) and (h) to read as
1-16 follows:
1-17 (f) The owner of property appraised by more than one
1-18 appraisal district [for which the appraised value is determined
1-19 under Subsection (e)] is entitled to file a protest in relation to
1-20 the property with the appraisal review board of any appraisal
1-21 district by [in] which the property is appraised [located]. If the
1-22 appraisal review board or a court on appeal of the protest
1-23 determines a different appraised value for the property pursuant to
1-24 the protest or appeal, the chief appraiser of every appraisal
1-25 district by [in] which the property is appraised [located] shall
1-26 enter that appraised value of the property on the appraisal records
1-27 of the appraisal district and on the appraisal roll, if the
1-28 appraisal roll has been prepared. The chief appraiser shall make
1-29 each entry required by this subsection before the 20th day after
1-30 the date the chief appraiser receives a certified copy of the order
1-31 of the appraisal review board or the judgment of the court, as
1-32 applicable, including a certified copy provided by the owner of the
1-33 property. If the chief appraiser has certified an appraisal roll
1-34 to a taxing unit that imposes taxes on the affected property, the
1-35 chief appraiser shall certify the change to the unit's appraisal
1-36 roll to the taxing unit before the sixth day after the date the
1-37 change is entered on the appraisal roll for the appraisal district.
1-38 (g) If a property owner and a chief appraiser have entered
1-39 into a written agreement pursuant to Section 1.111 relating to a
1-40 property, Subsection (f) does not apply to the extent compliance
1-41 with Subsection (f) changes the terms of the written agreement.
1-42 (h) If a chief appraiser disagrees with the order of an
1-43 appraisal review board for another appraisal district and
1-44 Subsection (f) requires the chief appraiser to enter the determined
1-45 value on the appraisal records or the appraisal roll, the chief
1-46 appraiser may appeal the appraisal review board's order in the same
1-47 manner and under the same conditions as other appeals by chief
1-48 appraisers of appraisal review board orders, except that venue for
1-49 the appeal is in the county in which the board that issued the
1-50 order is located and the period for filing the appeal begins on the
1-51 date the chief appraiser receives a certified copy of the order.
1-52 SECTION 2. Subsection (b), Section 26.15, Tax Code, is
1-53 amended to read as follows:
1-54 (b) The assessor for a unit shall enter on the tax roll the
1-55 changes made in the appraisal roll as provided by Section 6.025(f)
1-56 or 25.25 [of this code].
1-57 SECTION 3. This Act takes effect January 1, 2000, and
1-58 applies only to the appraisal of property for a tax year that
1-59 begins on or after that date.
1-60 SECTION 4. The importance of this legislation and the
1-61 crowded condition of the calendars in both houses create an
1-62 emergency and an imperative public necessity that the
1-63 constitutional rule requiring bills to be read on three several
1-64 days in each house be suspended, and this rule is hereby suspended.
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