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A BILL TO BE ENTITLED
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AN ACT
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relating to a requirement that the board of directors of an |
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appraisal district develop a plan for reappraising property after a |
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natural disaster. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 6.05(i), Tax Code, is amended to read as |
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follows: |
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(i) To ensure adherence with generally accepted appraisal |
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practices, the board of directors of an appraisal district shall |
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develop biennially a written plan for the periodic reappraisal of |
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all property within the boundaries of the district according to the |
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requirements of Section 25.18 and for the reappraisal of property |
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after a natural disaster as authorized by Section 23.02, including |
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an explanation of the process for reappraising property after a |
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natural disaster and the method for paying for the reappraisal. The |
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board shall hold a public hearing to consider the proposed |
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plan. Not later than the 10th day before the date of the hearing, |
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the secretary of the board shall deliver to the presiding officer of |
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the governing body of each taxing unit participating in the |
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district a written notice of the date, time, and place for the |
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hearing. Not later than September 15 of each even-numbered year, |
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the board shall complete its hearings, make any amendments, and by |
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resolution finally approve the plan. Copies of the approved plan |
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shall be distributed to the presiding officer of the governing body |
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of each taxing unit participating in the district and to the |
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comptroller within 60 days of the approval date. |
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SECTION 2. The change in law made by this Act applies only |
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to a plan approved by the board of directors of an appraisal |
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district on or after the effective date of this Act. A plan |
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approved before the effective date of this Act is governed by the |
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law as it existed immediately before the effective date of this Act, |
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and that law is continued in effect for that purpose. |
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SECTION 3. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2009. |