1-1 By: Jackson S.B. No. 1816 1-2 (In the Senate - Filed April 19, 2001; April 20, 2001, read 1-3 first time and referred to Committee on Intergovernmental 1-4 Relations; May 2, 2001, reported favorably by the following vote: 1-5 Yeas 6, Nays 0; May 2, 2001, sent to printer.) 1-6 A BILL TO BE ENTITLED 1-7 AN ACT 1-8 relating to the certification by a chief appraiser of certain 1-9 taxable properties not included in the initial appraisal roll for a 1-10 taxing unit. 1-11 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: 1-12 SECTION 1. Section 26.01, Tax Code, is amended by amending 1-13 Subsection (d) and adding Subsection (e) to read as follows: 1-14 (d) The chief appraiser shall prepare and certify to the 1-15 assessor for each taxing unit a list of those properties of which 1-16 the chief appraiser has knowledge that are reasonably likely to be 1-17 taxable by that unit but that are not included on the appraisal 1-18 roll certified to the assessor under Subsection (a) or included on 1-19 the listing certified to the assessor under Subsection (c). The 1-20 chief appraiser shall include on the list for each property the 1-21 market value, appraised value, and taxable value as determined by 1-22 the appraisal district for the preceding year and a reasonable 1-23 estimate of the market value, appraised value, and taxable value 1-24 for the current year. Until the property is added to the appraisal 1-25 roll, the assessor for the taxing unit shall include each property 1-26 on the list in the calculations prescribed by Sections 26.04 and 1-27 26.041 and for that purpose shall use the lower market value, 1-28 appraised value, or taxable value, as appropriate, included on the 1-29 list for the property. 1-30 (e) By June 15, the chief appraiser shall prepare and 1-31 certify to the assessor for each school district participating in 1-32 the appraisal district an estimate of the taxable value of school 1-33 district property. The chief appraiser shall assist each school 1-34 district in determining values of school district property for the 1-35 school district's budgetary purposes. 1-36 SECTION 2. This Act takes effect January 1, 2002, and 1-37 applies only to an appraisal roll submitted to the assessor for a 1-38 taxing unit on or after that date. 1-39 * * * * *