| 1 | 1 | | 81R5981 SMH-D |
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| 2 | 2 | | By: Eiland H.B. No. 1287 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to a requirement that the board of directors of an |
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| 8 | 8 | | appraisal district develop a plan for reappraising property after a |
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| 9 | 9 | | natural disaster. |
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| 10 | 10 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 11 | 11 | | SECTION 1. Section 6.05(i), Tax Code, is amended to read as |
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| 12 | 12 | | follows: |
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| 13 | 13 | | (i) To ensure adherence with generally accepted appraisal |
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| 14 | 14 | | practices, the board of directors of an appraisal district shall |
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| 15 | 15 | | develop biennially a written plan for the periodic reappraisal of |
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| 16 | 16 | | all property within the boundaries of the district according to the |
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| 17 | 17 | | requirements of Section 25.18 and for the reappraisal of property |
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| 18 | 18 | | after a natural disaster as authorized by Section 23.02, including |
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| 19 | 19 | | an explanation of the process for reappraising property after a |
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| 20 | 20 | | natural disaster and the method for paying for the reappraisal. The |
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| 21 | 21 | | board shall hold a public hearing to consider the proposed |
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| 22 | 22 | | plan. Not later than the 10th day before the date of the hearing, |
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| 23 | 23 | | the secretary of the board shall deliver to the presiding officer of |
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| 24 | 24 | | the governing body of each taxing unit participating in the |
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| 25 | 25 | | district a written notice of the date, time, and place for the |
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| 26 | 26 | | hearing. Not later than September 15 of each even-numbered year, |
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| 27 | 27 | | the board shall complete its hearings, make any amendments, and by |
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| 28 | 28 | | resolution finally approve the plan. Copies of the approved plan |
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| 29 | 29 | | shall be distributed to the presiding officer of the governing body |
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| 30 | 30 | | of each taxing unit participating in the district and to the |
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| 31 | 31 | | comptroller within 60 days of the approval date. |
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| 32 | 32 | | SECTION 2. The change in law made by this Act applies only |
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| 33 | 33 | | to a plan approved by the board of directors of an appraisal |
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| 34 | 34 | | district on or after the effective date of this Act. A plan |
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| 35 | 35 | | approved before the effective date of this Act is governed by the |
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| 36 | 36 | | law as it existed immediately before the effective date of this Act, |
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| 37 | 37 | | and that law is continued in effect for that purpose. |
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| 38 | 38 | | SECTION 3. This Act takes effect immediately if it receives |
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| 39 | 39 | | a vote of two-thirds of all the members elected to each house, as |
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| 40 | 40 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 41 | 41 | | Act does not receive the vote necessary for immediate effect, this |
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| 42 | 42 | | Act takes effect September 1, 2009. |
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