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AN ACT
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relating to the consolidation of appraisal review boards. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 6.41, Tax Code, is amended by adding |
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Subsections (g) and (h) to read as follows: |
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(g) Subsection (a) does not preclude the boards of directors |
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of two or more adjoining appraisal districts from providing for the |
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operation of a consolidated appraisal review board by interlocal |
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contract. |
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(h) When adjoining appraisal districts by interlocal |
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contract have provided for the operation of a consolidated |
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appraisal review board: |
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(1) a reference in this or another section of this code |
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to the appraisal district means the adjoining appraisal districts; |
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(2) a reference in this or another section of this code |
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to the appraisal district board of directors means the boards of |
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directors of the adjoining appraisal districts; |
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(3) a provision of this code that applies to an |
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appraisal review board also applies to the consolidated appraisal |
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review board; and |
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(4) a reference in this code to the appraisal review |
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board shall be construed to also refer to the consolidated |
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appraisal review board. |
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SECTION 2. This Act takes effect only if the constitutional |
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amendment proposed by the 81st Legislature, Regular Session, 2009, |
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authorizing the legislature to authorize a single board of |
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equalization for two or more adjoining appraisal entities that |
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elect to provide for consolidated equalizations is approved by the |
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voters. If that amendment is not approved by the voters, this Act |
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has no effect. |
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SECTION 3. This Act applies only to an ad valorem tax year |
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that begins on or after the effective date of this Act. |
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SECTION 4. This Act takes effect January 1, 2010. |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I certify that H.B. No. 3611 was passed by the House on April |
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28, 2009, by the following vote: Yeas 146, Nays 0, 1 present, not |
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voting. |
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______________________________ |
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Chief Clerk of the House |
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I certify that H.B. No. 3611 was passed by the Senate on May |
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27, 2009, by the following vote: Yeas 31, Nays 0. |
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______________________________ |
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Secretary of the Senate |
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APPROVED: _____________________ |
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Date |
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_____________________ |
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Governor |