In past years, the outermost boundaries of an appraisal district were not necessarily the same as the county in which it was situated mainly because the taxing entities it served (such as cities, school districts, etc) were created at different times and with different geographic sizes and shapes. This often resulted in confusion to taxpayers and tax professionals alike when dealing with what were once called "Overlap" properties - or properties which required more than one appraisal district to administer all appraisal-related legal requirements. In March 2007 the Texas legislature passed House Bill 1010 which, beginning in the 2008 tax year, sets an appraisal district's boundaries to be the same as the county's boundaries. Whatever county the property is located in, that's the appraisal district and appraisal review board for taxpayers to do business with.