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A JOINT RESOLUTION
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proposing a constitutional amendment authorizing the legislature |
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to permit the owner of a parcel of real property that is located in |
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more than one county to elect to have the property appraised for ad |
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valorem taxation by the appraising entity for one of those |
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counties. |
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BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 18(b), Article VIII, Texas Constitution, |
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is amended to read as follows: |
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(b) A single appraisal within each county of all property |
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subject to ad valorem taxation by the county and all other taxing |
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units located therein shall be provided by general law. The |
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Legislature, by general law, may authorize appraisals outside a |
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county when political subdivisions are situated in more than one |
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county, [or] when two or more counties elect to consolidate |
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appraisal services, or when a parcel of real property is located in |
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more than one county. The Legislature by general law may permit an |
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owner of a parcel of real property that is located in more than one |
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county to elect to have the property appraised for ad valorem |
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taxation by the appraisal entity for any county in which a portion |
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of the parcel is located. |
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SECTION 2. This proposed constitutional amendment shall be |
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submitted to the voters at an election to be held November 7, 2023. |
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The ballot shall be printed to permit voting for or against the |
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proposition: "The constitutional amendment to authorize the |
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legislature to permit the owner of a parcel of real property that is |
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located in more than one county to elect to have the property |
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appraised for ad valorem taxation by the appraising entity for one |
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of those counties." |