| 1 | 1 | | 88R7074 SHH-F |
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| 2 | 2 | | By: Zaffirini S.B. No. 1349 |
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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 the authority of an appraisal district to purchase, |
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| 8 | 8 | | finance the purchase of, or lease real property or construct or |
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| 9 | 9 | | finance the construction of improvements to real property. |
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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. Sections 6.051(a) and (b), Tax Code, are amended |
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| 12 | 12 | | to read as follows: |
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| 13 | 13 | | (a) The board of directors of an appraisal district may |
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| 14 | 14 | | purchase, finance the purchase of, or lease real property and may |
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| 15 | 15 | | construct or finance the construction of improvements as necessary |
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| 16 | 16 | | to establish and operate the appraisal office or a branch appraisal |
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| 17 | 17 | | office. |
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| 18 | 18 | | (b) The acquisition or conveyance of real property or the |
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| 19 | 19 | | construction or renovation of a building or other improvement by an |
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| 20 | 20 | | appraisal district must be approved by the governing bodies of |
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| 21 | 21 | | three-fourths of the taxing units entitled to vote on the |
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| 22 | 22 | | appointment of board members. This subsection does not require |
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| 23 | 23 | | approval by the taxing units of the financing of the acquisition of |
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| 24 | 24 | | real property or the financing of the construction or renovation of |
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| 25 | 25 | | a building or other improvement. The board of directors by |
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| 26 | 26 | | resolution may propose a property transaction or other action for |
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| 27 | 27 | | which this subsection requires approval of the taxing units. The |
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| 28 | 28 | | chief appraiser shall notify the presiding officer of each |
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| 29 | 29 | | governing body entitled to vote on the approval of the proposal by |
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| 30 | 30 | | delivering a copy of the board's resolution, together with |
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| 31 | 31 | | information showing the costs of other available alternatives to |
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| 32 | 32 | | the proposal. On or before the 30th day after the date the |
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| 33 | 33 | | presiding officer receives notice of the proposal, the governing |
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| 34 | 34 | | body of a taxing unit by resolution may approve or disapprove the |
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| 35 | 35 | | proposal. If a governing body fails to act on or before that 30th |
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| 36 | 36 | | day or fails to file its resolution with the chief appraiser on or |
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| 37 | 37 | | before the 10th day after that 30th day, the proposal is treated as |
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| 38 | 38 | | if it were approved [disapproved] by the governing body. |
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| 39 | 39 | | SECTION 2. Section 6.051(b), Tax Code, as amended by this |
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| 40 | 40 | | Act, applies only to a proposed property transaction or other |
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| 41 | 41 | | action for which a chief appraiser sends notification under that |
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| 42 | 42 | | subsection on or after the effective date of this Act. A proposed |
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| 43 | 43 | | property transaction or other action for which notification is sent |
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| 44 | 44 | | before the effective date of this Act is governed by the law in |
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| 45 | 45 | | effect on the date the notification was sent, and the former law is |
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| 46 | 46 | | continued in effect for that purpose. |
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| 47 | 47 | | SECTION 3. This Act takes effect September 1, 2023. |
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