By: Geren H.B. No. 5218
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to abolishing the appraisal district for certain affected
  counties.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 6.01, Tax Code, is amended to read as
  follows:
         Sec. 6.01.  APPRAISAL DISTRICTS ESTABLISHED; FUNCTIONS OF
  APPRAISAL DISTRICT IN CERTAIN COUNTIES.  (a)  Except as provided by
  subsection (a-1), an [An] appraisal district is established in each
  county.
         (a-1)  This subsection applies only to an affected county.
  The appraisal district for an affected county is abolished on
  September 1, 2023. For each affected county, the comptroller shall
  perform the duties of an appraisal district, a district board of
  directors, a chief appraiser, and an appraisal office assigned to
  those entities and offices by this code. Each taxing unit shall pay
  its allocation under Section 6.06 to the comptroller for use in
  performing the comptroller's duties under this subsection. As used
  in this subsection, the term "affected county" means a county:
               (1)  with a population of more than 2.1 million; and
               (2)  in which is located, all or in part, both:
                     (A)  an airport operating under Subchapter D,
  Chapter 22, Transportation Code; and
                     (B)  an airport owned by the principal
  municipality in the county that does not offer commercial air
  service.
         (b)  The district is responsible for appraising property in
  the district for ad valorem tax purposes of each taxing unit that
  imposes ad valorem taxes on property in the district.
         (c)  An appraisal district is a political subdivision of the
  state.
         SECTION 2.  Not later than September 1, 2023, the appraisal
  district for an affected county shall transfer all district
  records, property, and funds to the comptroller. The abolition of
  the district and the transfer of its functions and related
  obligations, rights, contracts, records, property, and funds as
  provided by this Act, and the transfer of functions and related
  obligations, rights, contracts, records, property, and funds to the
  comptroller as provided by this Act do not affect or impair an act
  done, any obligation, right, order, permit, certificate, rule,
  criterion, standard, or requirement existing, or any penalty
  accrued under former law, and that law remains in effect for any
  action concerning those matters.
         SECTION 3.  This Act takes effect immediately if it receives
  a vote of two-thirds of all the members elected to each house, as
  provided by Section 39, Article III, Texas Constitution. If this
  Act does not receive the vote necessary for immediate effect, this
  Act takes effect September 1, 2023.