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H.B. No. 1010

H.B. No. 1010

AN ACT
relating to the appraisal for ad valorem tax purposes of property
located in more than one appraisal district and to the boundaries of
an appraisal district.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Sections 6.02(a) and (b), Tax Code, are amended
to read as follows:
(a) The [Except as otherwise provided by this section, the]
appraisal district’s boundaries are the same as the county’s
boundaries.
(b) This section does not preclude the board of directors of
two or more adjoining appraisal districts from providing for the
operation of a consolidated appraisal district by interlocal
contract [A taxing unit that has boundaries extending into two or
more counties may choose to participate in only one of the appraisal
districts. In that event, the boundaries of the district chosen
extend outside the county to the extent of the unit’s boundaries.
To be effective, the choice must be approved by resolution of the
board of directors of the district chosen. The choice of a school
district to participate in a single appraisal district does not
apply to property annexed to the school district under Subchapter C
or G, Chapter 41, Education Code, unless:
[(1) the school district taxes property other than
property annexed to the district under Subchapter C or G, Chapter
41, Education Code, in the same county as the annexed property; or
[(2) the annexed property is contiguous to property in
the school district other than property annexed to the district
under Subchapter C or G, Chapter 41, Education Code].
SECTION 2. Section 25.17, Tax Code, is amended to read as
follows:
Sec. 25.17. PROPERTY OVERLAPPING TAXING UNIT OR APPRAISAL
DISTRICT BOUNDARIES. (a) If real property is located partially
outside and partially inside a taxing unit’s boundaries, the
portion inside the unit’s boundaries shall be listed separately
from the remaining portion.
(b) If real property is located partially inside the
boundaries of more than one appraisal district, the chief
appraisers who are responsible for appraising the property shall to
the greatest extent practicable coordinate their appraisals of each
portion of the property to ensure to the greatest extent possible
that the property as a whole is appraised at its market value.
SECTION 3. Section 41.097(a), Education Code, is amended to
read as follows:
(a) The total amount required under Section 41.093 for a
district to purchase attendance credits under this subchapter for
any school year is reduced by an amount equal to the product of the
district’s total costs under Section 6.06, Tax Code, for the
[central] appraisal district or districts in which it participates
multiplied by a percentage that is computed by dividing the total
amount required under Section 41.093 by the total amount of taxes
imposed in the district for that year less any amounts paid into a
tax increment fund under Chapter 311, Tax Code.
SECTION 4. Section 41.210(b), Education Code, is amended to
read as follows:
(b) As soon as practicable after the detachment and
annexation of property, the chief appraiser of the appraisal
district in which the property is located [for the school district
from which the property is detached] shall send a written notice of
the detachment and annexation to the owner of any property taxable
in a different school district as a result of the detachment and
annexation. The notice must include the name of the school district
by which the property is taxable after the detachment and
annexation.
SECTION 5. The following statutes are repealed:
(1) Section 13.007, Education Code;
(2) Sections 6.02(c), (d), (e), (f), and (g), Tax
Code;
(3) Section 6.025, Tax Code; and
(4) Section 6.03(m), Tax Code.
SECTION 6. (a) The changes in law made by this Act relating
to the appraisal of property for ad valorem tax purposes apply only
to the appraisal of property for a tax year that begins on or after
January 1, 2008.
(b) The term of each appraisal district director in an
appraisal district described by Section 6.025, Tax Code, as that
law existed immediately before September 1, 2007, serving a
staggered term that but for this subsection would expire after
January 1, 2008, expires on January 1, 2008. The appraisal district
board of directors shall fill the vacant directorships as soon as
practicable after January 1, 2008, as provided by Section 6.03(l),
Tax Code.
(c) Notwithstanding Section 6.03, Tax Code, a taxing unit is
entitled to vote in 2007 for appraisal district directors for terms
beginning on January 1, 2008, in each appraisal district in which
the taxing unit will participate in 2008 under the law as amended by
this Act. The voting entitlement of each taxing unit entitled to
vote for directors in 2007 is determined for each appraisal
district by:
(1) dividing the total dollar amount of property
taxes imposed by the taxing unit for the 2006 tax year in the county
for which the appraisal district is established by the sum of all
the total dollar amounts of property taxes imposed in that county
for that year by each taxing unit that is entitled to vote for
directors of that appraisal district under this subsection in 2007;
(2) multiplying the quotient by 1,000;
(3) rounding the product to the nearest whole number;
and
(4) multiplying the result by the number of
directorships to be filled.
(d) A taxing unit located in two or more counties is
entitled to vote in the appraisal district established for each
county in which it is located, but only the taxes imposed in 2006 in
the county for which a district is established are used to calculate
the 2007 voting entitlement in that district.
(e) Notwithstanding Section 6.06, Tax Code, not later than
September 15, 2007, the chief appraiser of each appraisal district
shall revise the proposed 2008 budget for the district, if
necessary, to account for the changes in law made by this Act.
(f) Notwithstanding Section 6.06, Tax Code, for the 2008 tax
year, each taxing unit participating in an appraisal district in
2008 is allocated a portion of the amount of the 2008 budget for the
district equal to the proportion that the total dollar amount of
property taxes imposed in the county for which the district is
established by the unit for the 2007 tax year bears to the sum of the
total dollar amount of property taxes imposed in the county by each
participating unit for that year. If a taxing unit participates in
two or more appraisal districts in 2008, only the 2007 taxes imposed
in the county for which a district is established are used to
calculate the unit’s cost allocations for 2008 in that district.
SECTION 7. (a) Except as provided by Subsection (b) of this
section, this Act takes effect January 1, 2008.
(b) This section and Section 6 of this Act take effect
September 1, 2007.

______________________________ ______________________________
President of the Senate Speaker of the House

I certify that H.B. No. 1010 was passed by the House on March
28, 2007, by the following vote: Yeas 131, Nays 9, 1 present, not
voting.

______________________________
Chief Clerk of the House

I certify that H.B. No. 1010 was passed by the Senate on May
17, 2007, by the following vote: Yeas 30, Nays 1.

______________________________
Secretary of the Senate

APPROVED: _____________________
Date

_____________________
Governor

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