Bill Text: TX HB5218 | 2023-2024 | 88th Legislature | Introduced
Bill Title: Relating to abolishing the appraisal district for certain affected counties.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2023-03-24 - Referred to Ways & Means [HB5218 Detail]
Download: Texas-2023-HB5218-Introduced.html
By: Geren | H.B. No. 5218 |
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relating to abolishing the appraisal district for certain affected | ||
counties. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 6.01, Tax Code, is amended to read as | ||
follows: | ||
Sec. 6.01. APPRAISAL DISTRICTS ESTABLISHED; FUNCTIONS OF | ||
APPRAISAL DISTRICT IN CERTAIN COUNTIES. (a) Except as provided by | ||
subsection (a-1), an [ |
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county. | ||
(a-1) This subsection applies only to an affected county. | ||
The appraisal district for an affected county is abolished on | ||
September 1, 2023. For each affected county, the comptroller shall | ||
perform the duties of an appraisal district, a district board of | ||
directors, a chief appraiser, and an appraisal office assigned to | ||
those entities and offices by this code. Each taxing unit shall pay | ||
its allocation under Section 6.06 to the comptroller for use in | ||
performing the comptroller's duties under this subsection. As used | ||
in this subsection, the term "affected county" means a county: | ||
(1) with a population of more than 2.1 million; and | ||
(2) in which is located, all or in part, both: | ||
(A) an airport operating under Subchapter D, | ||
Chapter 22, Transportation Code; and | ||
(B) an airport owned by the principal | ||
municipality in the county that does not offer commercial air | ||
service. | ||
(b) The district is responsible for appraising property in | ||
the district for ad valorem tax purposes of each taxing unit that | ||
imposes ad valorem taxes on property in the district. | ||
(c) An appraisal district is a political subdivision of the | ||
state. | ||
SECTION 2. Not later than September 1, 2023, the appraisal | ||
district for an affected county shall transfer all district | ||
records, property, and funds to the comptroller. The abolition of | ||
the district and the transfer of its functions and related | ||
obligations, rights, contracts, records, property, and funds as | ||
provided by this Act, and the transfer of functions and related | ||
obligations, rights, contracts, records, property, and funds to the | ||
comptroller as provided by this Act do not affect or impair an act | ||
done, any obligation, right, order, permit, certificate, rule, | ||
criterion, standard, or requirement existing, or any penalty | ||
accrued under former law, and that law remains in effect for any | ||
action concerning those matters. | ||
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, 2023. |