|
|
|
A BILL TO BE ENTITLED
|
|
AN ACT
|
|
Relating to the role of the members of the board of an appraisal |
|
district. |
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
SECTION 1. Section 6.05, Tax Code is amended by amending |
|
Subsection (i) to read as follows: |
|
(i) To ensure adherence with generally accepted appraisal |
|
practices and according to the requirements of Section 23.01, 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 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. This Act takes effect September 1, 2025. |