By: Jackson S.B. No. 590
A BILL TO BE ENTITLED
AN ACT
relating to a requirement that the board of directors of an
appraisal district develop a plan for reappraising property after a
natural disaster.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subsection (i), Section 6.05, Tax Code, is
amended to read as follows:
(i) To ensure adherence with generally accepted appraisal
practices, the board of directors of an appraisal district shall
develop biennially a written plan for the periodic reappraisal of
all property within the boundaries of the district according to the
requirements of Section 25.18 and for the reappraisal of property
after a natural disaster as authorized by Section 23.02, including
an explanation of the process for reappraising property after a
natural disaster and the method for determining the cost of the
reappraisal. The board shall hold a public hearing to consider the
proposed plan. Not later than the 10th day before the date of the
hearing, the secretary of the board shall deliver to the presiding
officer of the governing body of each taxing unit participating in
the district a written notice of the date, time, and place for the
hearing. Not later than September 15 of each even-numbered year,
the board shall complete its hearings, make any amendments, and by
resolution finally approve the plan. Copies of the approved plan
shall be distributed to the presiding officer of the governing body
of each taxing unit participating in the district and to the
comptroller within 60 days of the approval date.
SECTION 2. The change in law made by this Act applies only
to a plan approved by the board of directors of an appraisal
district on or after the effective date of this Act. A plan
approved before the effective date of this Act is governed by the
law as it existed immediately before the effective date of this Act,
and that law is continued in effect for that purpose.
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, 2009.