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. e :RESOLUTION NO. 81- ':<'0 e A RESOLUTION POSTPONING APPRAISAL OF PROPERTY BY THE HARRIS COUNTY APPRAISAL DISTRICT FOR ALL TAXING UNITS UNTIL 1984 AND PROVIDING FOR A PHASE-IN OF APPRAISAL FUNCTIONS BY SUCH DISTRICT. WHEREAS, significant amendments were made to the Texas Property Tax Code during the course of the 67th Legislature , of the State of Texas, First Called Session, 1981, all as more fully reflected in House Bill No. 30 enacted as an emer- gency measure at such session and signed by the Governor on August 14, 1981; and WHEREAS, one such amendment (Section 161 of said House ~ Bill No. 30) authorizes the governing bodies of two-thirds of the taxing units entitled to vote on appointment of the members of the Board of Directors of an appraisal district (counties, incorporated cities and town, and school districts) to postpone the appraisal of property for all taxing units by the appraisal district until 1984; and ,WHEREAS, said amendment provides that such decision to postpone must be made by resolutions adopted by the required number of such taxing units specifying the postponement date and filed with the secretary of the appraisal district Board of Directors prior to October 1, 1981; and e WHEREAS, subject only to those minor exceptions "authorized by Section 6.02 of the Texas Property Tax Code, the boundaries of the Harris County Appraisal District are coterminous with those of Harris County and encompass approximately 300 separate taxing units; and WHEREAS, said taxing units are predominantly urban in char- acter and contain vast numbers of taxable properties, real and personal; and WHEREAS, the magnitude of the task of the Harris County Ap- praisal District in implementing the conversion of the appraisal e functions of multiple taxing units to a single appraisal unit by January l, 1982, would be awesome, formidable and difficult; and