SB 2073

relating to the authority of an appraisal district to purchase,
finance the purchase of, or lease real property or construct or
finance the construction of improvements to real property.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1.  Sections 6.051(a) and (b), Tax Code, are amended
(a)  The board of directors of an appraisal district may
purchase, finance the purchase of, or lease real property and may
construct or finance the construction of improvements as necessary
to establish and operate the appraisal office or a branch appraisal
(b)  The acquisition or conveyance of real property or the
construction or renovation of a building or other improvement by an
appraisal district must be approved by the governing bodies of
three-fourths of the taxing units entitled to vote on the
appointment of board members. This subsection does not require
approval by the taxing units of the financing of the acquisition of
real property or the financing of the construction or renovation of
a building or other improvement. The board of directors by
resolution may propose a property transaction or other action for
which this subsection requires approval of the taxing units. The
chief appraiser shall notify the presiding officer of each
governing body entitled to vote on the approval of the proposal by
delivering a copy of the board's resolution, together with
information showing the costs of other available alternatives to
the proposal.  On or before the 30th day after the date the
presiding officer receives notice of the proposal, the governing
body of a taxing unit by resolution may approve or disapprove the
proposal. If a governing body fails to act on or before that 30th
day or fails to file its resolution with the chief appraiser on or
before the 10th day after that 30th day, the proposal is treated as
if it were approved [disapproved] by the governing body.
SECTION 2.  Section 6.051(b), Tax Code, as amended by this
Act, applies only to a proposed property transaction or other
action for which a chief appraiser sends notification under that
subsection on or after the effective date of this Act. A proposed
property transaction or other action for which notification is sent
before the effective date of this Act is governed by the law in
effect on the date the notification was sent, and the former law is
continued in effect for that purpose.
SECTION 3.  This Act takes effect September 1, 2023.