| 1 | 1 | | By: Jackson S.B. No. 590 |
|---|
| 2 | 2 | | |
|---|
| 3 | 3 | | |
|---|
| 4 | 4 | | A BILL TO BE ENTITLED |
|---|
| 5 | 5 | | AN ACT |
|---|
| 6 | 6 | | relating to a requirement that the board of directors of an |
|---|
| 7 | 7 | | appraisal district develop a plan for reappraising property after a |
|---|
| 8 | 8 | | natural disaster. |
|---|
| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|---|
| 10 | 10 | | SECTION 1. Subsection (i), Section 6.05, Tax Code, is |
|---|
| 11 | 11 | | amended to read as follows: |
|---|
| 12 | 12 | | (i) To ensure adherence with generally accepted appraisal |
|---|
| 13 | 13 | | practices, the board of directors of an appraisal district shall |
|---|
| 14 | 14 | | develop biennially a written plan for the periodic reappraisal of |
|---|
| 15 | 15 | | all property within the boundaries of the district according to the |
|---|
| 16 | 16 | | requirements of Section 25.18 and for the reappraisal of property |
|---|
| 17 | 17 | | after a natural disaster as authorized by Section 23.02, including |
|---|
| 18 | 18 | | an explanation of the process for reappraising property after a |
|---|
| 19 | 19 | | natural disaster and the method for determining the cost of the |
|---|
| 20 | 20 | | reappraisal. The board shall hold a public hearing to consider the |
|---|
| 21 | 21 | | proposed plan. Not later than the 10th day before the date of the |
|---|
| 22 | 22 | | hearing, the secretary of the board shall deliver to the presiding |
|---|
| 23 | 23 | | officer of the governing body of each taxing unit participating in |
|---|
| 24 | 24 | | the district a written notice of the date, time, and place for the |
|---|
| 25 | 25 | | hearing. Not later than September 15 of each even-numbered year, |
|---|
| 26 | 26 | | the board shall complete its hearings, make any amendments, and by |
|---|
| 27 | 27 | | resolution finally approve the plan. Copies of the approved plan |
|---|
| 28 | 28 | | shall be distributed to the presiding officer of the governing body |
|---|
| 29 | 29 | | of each taxing unit participating in the district and to the |
|---|
| 30 | 30 | | comptroller within 60 days of the approval date. |
|---|
| 31 | 31 | | SECTION 2. The change in law made by this Act applies only |
|---|
| 32 | 32 | | to a plan approved by the board of directors of an appraisal |
|---|
| 33 | 33 | | district on or after the effective date of this Act. A plan |
|---|
| 34 | 34 | | approved before the effective date of this Act is governed by the |
|---|
| 35 | 35 | | law as it existed immediately before the effective date of this Act, |
|---|
| 36 | 36 | | and that law is continued in effect for that purpose. |
|---|
| 37 | 37 | | SECTION 3. This Act takes effect immediately if it receives |
|---|
| 38 | 38 | | a vote of two-thirds of all the members elected to each house, as |
|---|
| 39 | 39 | | provided by Section 39, Article III, Texas Constitution. If this |
|---|
| 40 | 40 | | Act does not receive the vote necessary for immediate effect, this |
|---|
| 41 | 41 | | Act takes effect September 1, 2009. |
|---|