Opinion No.

The Honorable Bill Hill Dallas County District Attorney Administration Building 411 Elm Street, Suite 500 Dallas, Texas 75202-3384

Re: Whether section 6.025(d) of the Tax Code violates article VIII, sections 1(a), (b) and 18(c) of the Texas Constitution (RQ-0285-GA)

Dear Mr. Hill:

In some cases, property subject to ad valorem taxation will lie in two or more appraisal districts and will be subject to multiple tax appraisals. If after appraising a property in overlapping appraisal districts the chief appraisers disagree as to the appraised or market value of the property, section 6.025(d) of the…