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<br />PERrY TAX - C~:Q~{~" c~',~ãÕ~ERTY TAX: CODE'
<br />, ~ltle.l1"! TiiIdil':
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<br />.', ;. ~C'~~~¡j!:-'.(3) contains the form of a mitten advisory prescribed by the comptroller informing the
<br />.;, "! o\\'I1ers of property that reports and other documents required of the owners must be filed
<br />-- ",ith- or sent to each appraisal distlict and that the' owners should consider sending any
<br />.. other document relating to the property to each appraisal district. '
<br />I (b) The advisory described by Subsection (a)(3) may be sent to a property owner having
<br />property appraised by each district when the notice of appraised value required by Section
<br />25J9(a) is sent. ,
<br />(c) The chief appraisers, of appraisal districts described by Subsection (a) shall to the
<br />extent practicable coordinate their' åppraisal activities so as to encourage and facilitate the
<br />appraisal of the same property appraised by each district at the same value.' ,
<br />: (d) If on May 1 all the chief appraisers of the appraisal districts described by Subsection
<br />(a)- in which a parcel or item of property is located are not in agreement as to the appraised or
<br />market value of the property, on that date each of the chief appraisers shall enter as the
<br />appraised or market value of the' property on the appraisal records of the appropriate
<br />appraisal district the lowest appraised or market value of the property as determined by any
<br />of the chief appraisers. If as a result of a protest, appeal, or other action the appraised or
<br />market value of the property is subsequently reduced in any of the appraisal districts, the
<br />chief appraiser shall notify each of the appraisal districts of the reduced appraised or market
<br />, value~ The chief appraiser of each appraisal district shall enter that reduced appraised or
<br />market value on the appraisal records as the appraised or market value of the property. If
<br />the appraised or market value is reduced in more than c<:e 2,:,-praisal distri~t each chief
<br />åppraiser shall enter the lowest of those values on the appraisal records.
<br />(e), (f) Repealed by Acts 1999, 76th Leg., ch. 250, § 2, eff. Jan. 1,2000.
<br />Added by Acts 1995, 74th Leg., ch. 186, § 1, eff. Jan. 1, 1996. Amended by Acts 199ï, ï5th Leg., ch.
<br />1357, § 1, err. Jan. 1, 1998; Acts 1999, 76th Leg., ch. 250, §§ 1,2, err. Jan. 1,2000; Acts 2003, 78th Leg.,
<br />ch. 455, § 1, eff. Jan. 1,2004; Acts 2003, 78th Leg., ch. 1041, § l(a), eff. Jan. ,1,2004.
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<br />Històrical and Statutory Notes
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<br />, APPRAISAL
<br />BOARD,
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<br />30ard.
<br />'cations; Penalty.
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<br />tl Estate Litigation CH
<br />rocess And Procedure.
<br />), Appraisal Di~t1icts.
<br />Establishment.
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<br />Boundaries.
<br />Split Situs. '
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<br />'e boundaries that
<br />,~_ding that, With
<br />ncts has appriùsaI '
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<br />>n'- appropriate' 'to'
<br />or other property'
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<br />e"d~tricts, inc1ud~.;
<br />1roperty, and' tlie~' I '
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<br />§ 6.03
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<br />2003 Legislation. ,',
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<br />Acts 2003, 78th Leg., ch. 455, and Acts 2003,
<br />78th Leg., ch. 1041 added subsec. (d). ' ,
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<br />Section 2 of Acts 2003, 78th Leg., ch. 455 prò-
<br />'ides:, ,
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<br />"This Act takes effect January 1, 2004, and
<br />applies only to the appraisal for ad valorem tax
<br />purposes of property for a tax year that begins on
<br />or after that date." ,
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<br />Section l(b) of Acts 2003, 78th Leg., ch. 1041
<br />provides: ,
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<br />"(b) This section takes effect January 1, 2004,
<br />and applies only to the appraisal for ad valorem
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<br />tax purposes of property for a t~ year that begins
<br />on or after that date." ,
<br />Section 5(b) óf Acts 2003, 78th Leg., ch.' 1041
<br />provides:
<br />"(b) The change in law made by this Act applies
<br />only to review of an appraisal of property that was
<br />initiated by the filing of a notice of protest with an
<br />appraisal review board on or after the effective
<br />date' of this Act. Review of an appraisal of 'proper-
<br />ty that was initiated by the filing of a notice of
<br />protest with an appraisal review board before the
<br />effective date of this Act is governed by the law in
<br />effect on the date the notice of protest was filed,
<br />and the former law is continued in effect for that
<br />purpose." '" ,
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<br />, Research References,
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<br />Encyclopedias
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<br />Treatises and Practice Aids,
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<br />'r:I:XJur. 3d Taxation §, 283, Boundaries., Texas Practice Guide, Real, Estate Litigation CH
<br />,"i'X Jur. 3d. Taxation VI ~ REF, DiVisional '9.IV, 9 IV. Appraisal Proçess And.Proced~e.,
<br />~:-,~efer~nces.:-:;",:¡"~'ì, , "i"" '¡ "21Tex.J)rac:S~ries,~;72,:~~u~~azJ~~'¡,:"",,',.,,.
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<br />§ 6.03. Board of Directors ' " ~
<br />',,(afThe appraisåldistri~tis gove~ecÌ,by a bóar~~f d~ectors~ Fiv~' mrëêtb¡'s are:ápPointed
<br />by,the taxing units that pårticipåte in the, district ås 'provided by this Section. ' I(the ~~unty
<br />asßessor-collector is l1ot appointed to ,the' board, the ~ county, assessor-collector serVes 'as' a ,
<br />nonvoting dir~ctor:" The' countYaSsessor-collectór' is ineligi~le tQ'serve if the board enters
<br />iriW a "contracturider Section 6.05(b) or if, the' commissioners' court of the county enterS into a
<br />contract under Section 6.24(b)., To be eligible to se~e on 'the bÒard'of directörs;ail individual
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