HBA-JRA S.B. 869 76(R)    BILL ANALYSIS


Office of House Bill AnalysisS.B. 869
By: Cain
Public Education
5/12/1999
Engrossed



BACKGROUND AND PURPOSE 

Currently, the Government Code is silent on the treatment of property
appraised by more than one appraisal district in the determination of
school district property values, for the purposes of the comptroller of
public accounts' property value study.  S.B. 869  provides for the
treatment of property appraised by more than one appraisal district in the
determination of school district property values, for the purposes of the
comptroller of public accounts' property value study. 

RULEMAKING AUTHORITY

It is the opinion of the Office of House Bill Analysis that this bill does
not expressly delegate any additional rulemaking authority to a state
officer, department, agency, or institution. 

SECTION BY SECTION ANALYSIS
HBA-JRA S.B. 869 76(R)
SECTION 1. Amends Section 403.302, Government Code, by adding Subsection
(h), as follows: 

(h) Provides that, if the appraised value of property as entered on the
appraisal records of the appraisal district that appraises property for the
school district is the value calculated under Section 6.025(e), Tax Code
(the value calculated by the appraisal district when all the chief
appraisers of the appraisal districts in which a parcel or item or property
is located are not in agreement as to the appraised value of the property),
that value is considered for purposes of this section to be, as applicable,
the market value or productivity value of the property determined by the
appraisal district. 

SECTION 2. Effective date: September 1, 1999.

SECTION 3. Emergency clause.