ORDER NO. 13699
ORDER ESTABLISHING EFFECTIVE DATE FOR ARTICLES I AND II
OF HOUSE BILL 1060, 66TH LEGISLATURE, IMPLEMENTING THE
TAX RELIEF AMENDMENT TO THE STATE GONSTLTUTION.
On this the 11th day of June, 1979, came on to be heard and
considered by the Court the date of implementation of the provisions of
Articles I and II of House Bill 1060, 66th Legislature, which Act of the
Legislature implements the Tax Relief Amendment to the Texas Constitution;
and it appearing to the Court that pursuant to the provisions of Article 13,
Section 1 (b) of said House Bill, the p;oviaionaof Articles I and II relative
to the valuation of agricultural and timber lands will apply to the 1979 tax roll
of Kerr County unless otherwise ordered by the Commiseionere~ Court
of Kerr County and, in the event the Court so orders, the said Articles
I and II will then apply to ad valorem taxes imposed by Kerr County for
1980 and subsequent years: and it further appearing to the Court that the
p rocedural requirements for establishing the valuations of agricultural
and timber lands pursuant to the provisions of the said Articles I and II
cannot be complied with in the time remaining for the preparation of the
1979 tax roll; and it further appearing to the Court that agricultural lands
qualifying for agricultural valuations may continue to be so valued as heretofore
pursuant to the provisions of ArticleVIII, Section 1-d of the Texas Gonatitution,
it is ordered on motion by Commissioner Lioh seconded by
Commissioner S eakmon and unanimously approved by the Court
that, pursuant to the authority of Article 13 Section 1(b) of House Bill
1060, 66th Legislature, the provisions of Articles I and II of said House
Eill 1050 re'_ativa io the appraisal of agricultural and timber land shall not
apply to 1979 taxes levied and collected on the tax roll of Kerr County,
but shall thereafter apply to ad valorem taxes imposed for 1980 and
subsequent years.