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• • <br />• RESOLUTION NO. 81-~_ <br />A RESOLUTION POSTPONING APPRAISAL OF PROPERTY BY THE HARRIS <br />COUNTY APPRAISAL DISTRICT FOR ALL TAXING UNITS UNTIL 1984 <br />AND PROVIDING FOR A PHASE-IN OF APPRAISAL FUNCTIONS BY SUCH <br />DISTRICT. <br />WHEREAS, significant amendments were made to the Texas <br />Property Tax Code during the course of the 67th Legislature <br />of the State of Texas, First Called Session, 1981, all as <br />more fully reflected in House Bill No. 30 enacted as an emer- <br />gency measure at such session and signed by the Governor on <br />August 14, 1981; and <br />WHEREAS, one such amendment (Section 161 of said House <br />Bill No. 30) authorizes the governing bodies of two-thirds of <br />• the taxing units entitled to vote on appointment of the members <br />of the Board of Directors of an appraisal district (counties, <br />incorporated cities and town, and school districts) to postpone <br />the appraisal of property for all taxing units by the appraisal <br />district until 1984; and <br />WHEREAS, said amendment provides that such decision to <br />postpone must be made by resolutions adopted by the required <br />number of such taxing units specifying the postponement date and <br />filed with the secretary of the appraisal district Board of <br />Directors prior to October 1, 1981; and <br />WHE REAS, subject only to those minor exceptions authorized <br />by Section 6.02 of the Texas Property Tax Code, the boundaries <br />of the Harris County Appraisal District are coterminous with <br />those of Harris County and encompass approximately 300 separate <br />taxing units; and <br />WHEREAS, said taxing units are predominantly urban in char- <br />acter and contain vast numbers of taxable properties, real and <br />personal; and <br />WHEREAS, the magnitude of the task of the Harris County Ap- <br />praisal District in implementing the conversion of the appraisal <br />functions of multiple taxing units to a single appraisal unit by <br />• January 1, 1982, would be awesome, formidable and difficult; and <br />