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AN ACT
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relating to the property tax appraisal system, including an |
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entitlement to a tax exemption based on the appraised value of |
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certain renewable energy devices. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 5.03, Tax Code, is amended by adding |
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Subsection (d) to read as follows: |
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(d) Notwithstanding any other provision of this title, the |
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comptroller may, after providing notice, require a document, |
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payment, notice, report, or other item required to be submitted to |
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the comptroller under this title to be submitted electronically and |
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may send a document, payment, notice, report or other item the |
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comptroller is required to send under this title electronically. |
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The comptroller may adopt rules to administer this subsection, |
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including rules specifying the format of an item electronically |
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submitted to or sent by the comptroller. |
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SECTION 2. Section 5.041, Tax Code, is amended by amending |
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Subsections (b) and (e-1) and adding Subsection (i) to read as |
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follows: |
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(b) A member of the appraisal review board established for |
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an appraisal district must complete the course established under |
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Subsection (a). The course must provide at least eight hours of |
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classroom or distance training and education. A member of the |
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appraisal review board may not participate in a hearing conducted |
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by the board unless the person has completed the course established |
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under Subsection (a) and received a certificate of course |
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completion. |
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(e-1) In addition to the course established under |
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Subsection (a), the comptroller shall approve curricula and provide |
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materials for use in a continuing education course for members of an |
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appraisal review board. The course must provide at least four hours |
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of classroom or distance training and education. The curricula and |
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materials must include information regarding: |
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(1) the cost, income, and market data comparison |
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methods of appraising property; |
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(2) the appraisal of business personal property; |
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(3) the determination of capitalization rates for |
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property appraisal purposes; |
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(4) the duties of an appraisal review board; |
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(5) the requirements regarding the independence of an |
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appraisal review board from the board of directors and the chief |
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appraiser and other employees of the appraisal district; |
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(6) the prohibitions against ex parte communications |
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applicable to appraisal review board members; |
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(7) the Uniform Standards of Professional Appraisal |
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Practice; |
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(8) the duty of the appraisal district to substantiate |
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the district's determination of the value of property; |
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(9) the requirements regarding the equal and uniform |
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appraisal of property; |
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(10) the right of a property owner to protest the |
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appraisal of the property as provided by Chapter 41; and |
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(11) a detailed explanation of each of the actions |
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described by Sections 25.25, 41.41(a), 41.411, 41.412, 41.413, |
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41.42, and 41.43 so that members are fully aware of each of the |
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grounds on which a property appraisal can be appealed. |
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(i) The comptroller may adopt rules to implement this |
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section, including rules establishing criteria for course |
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availability and for demonstrating course completion. |
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SECTION 3. Section 6.035(a-1), Tax Code, is amended to read |
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as follows: |
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(a-1) An individual is ineligible to serve on the board of |
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directors of an appraisal district [board of directors] if the |
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individual: |
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(1) has served as a member of the board of directors |
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for all or part of five terms, unless: |
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(A) the individual was the county |
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assessor-collector at the time the individual served as a board |
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member; or |
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(B) the appraisal district is established in a |
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county with a population of less than 120,000; |
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(2) has engaged in the business of appraising property |
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for compensation for use in proceedings under this title at any time |
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during the preceding three years; |
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(3) has engaged in the business [or] of representing |
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property owners for compensation in proceedings under this title in |
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the appraisal district at any time during the preceding three |
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years; or |
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(4) has been an employee of the appraisal district at |
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any time during the preceding three years. |
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SECTION 4. Section 6.054, Tax Code, is amended to read as |
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follows: |
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Sec. 6.054. RESTRICTION ON EMPLOYMENT BY APPRAISAL |
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DISTRICT. An individual may not be employed by an appraisal |
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district if the individual [is]: |
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(1) is an officer of a taxing unit that participates |
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in the appraisal district; [or] |
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(2) is an employee of a taxing unit that participates |
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in the appraisal district; or |
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(3) has served as a member of the appraisal review |
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board for the appraisal district at any time during the preceding |
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two years. |
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SECTION 5. Section 6.41(f), Tax Code, is amended to read as |
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follows: |
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(f) A member of the appraisal review board may be removed |
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from the board by a majority vote of the appraisal district board of |
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directors, or by the local administrative district judge or the |
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judge's designee, as applicable, that appointed the member. Not |
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later than the 90th day after the date the board of directors, local |
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administrative district judge, or judge's designee that appointed a |
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member of the appraisal review board learns of a potential ground |
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for removal of the member, the board of directors, local |
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administrative district judge, or judge's designee, as applicable, |
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shall remove the member or find by official action that the member's |
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removal is not warranted. Grounds for removal are: |
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(1) a violation of Section 6.412, 6.413, 41.66(f), or |
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41.69; |
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(2) good cause relating to the attendance of members |
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at called meetings of the board as established by written policy |
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adopted by a majority of the appraisal district board of directors; |
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or |
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(3) evidence of repeated bias or misconduct. |
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SECTION 6. Section 11.27, Tax Code, is amended by amending |
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Subsection (a) and adding Subsection (a-1) to read as follows: |
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(a) A person is entitled to an exemption from taxation of |
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the amount of appraised value of real [his] property owned by the |
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person that arises from the installation or construction on the |
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property of a solar or wind-powered energy device that is primarily |
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for production and distribution of energy for on-site use. |
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(a-1) A person is entitled to an exemption from taxation of |
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the appraised value of a solar or wind-powered energy device owned |
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by the person that is installed or constructed on real property and |
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is primarily for production and distribution of energy for on-site |
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use regardless of whether the person owns the real property on which |
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the device is installed or constructed. |
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SECTION 7. Sections 11.45(a), (b), (d), and (e), Tax Code, |
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are amended to read as follows: |
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(a) The chief appraiser shall determine separately each |
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applicant's right to an exemption. After considering the |
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application and all relevant information, the chief appraiser |
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shall, as soon as practicable but not later than the 90th day after |
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the later of the date the applicant first qualifies for the |
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exemption or the date the applicant provides to the chief appraiser |
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the information necessary for the chief appraiser to determine the |
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applicant's right to the exemption, as the law and facts warrant: |
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(1) approve the application and allow the exemption; |
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(2) modify the exemption applied for and allow the |
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exemption as modified; |
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(3) disapprove the application and request additional |
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information from the applicant in support of the claim; or |
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(4) deny the application. |
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(b) If the chief appraiser requires [requests] additional |
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information from an applicant, the chief appraiser shall, as soon |
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as practicable but not later than the 30th day after the date the |
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application is filed with the chief appraiser, deliver a written |
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notice to the applicant specifying the additional information the |
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applicant must provide to the chief appraiser before the chief |
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appraiser can determine the applicant's right to the exemption. |
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The [the] applicant must furnish the information not later than the |
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30th day [it within 30 days] after the date of the request or the |
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application is denied. However, for good cause shown the chief |
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appraiser may extend the deadline for furnishing the information by |
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written order for a single period not to exceed 15 days. |
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(d) If the chief appraiser modifies or denies an application |
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[exemption], the chief appraiser [he] shall deliver a written |
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notice of the modification or denial to the applicant not later than |
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the fifth day [within five days] after the date the chief appraiser |
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[he] makes the determination. The notice must state and fully |
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explain each reason the chief appraiser modified or denied the |
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application. The notice must [He shall] include [with the notice] a |
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brief explanation of the procedures for protesting the modification |
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or denial [his action]. |
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(e) If the chief appraiser approves, modifies, or denies an |
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application for an exemption under Section 11.35, the chief |
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appraiser shall deliver a written notice of the approval, |
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modification, or denial to the applicant not later than the fifth |
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day after the date the chief appraiser makes the determination. The |
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notice must include the damage assessment rating assigned by the |
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chief appraiser to each item of qualified property that is the |
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subject of the application and a brief explanation of the |
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procedures for protesting the chief appraiser's determination. If |
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the chief appraiser modifies or denies the application, the notice |
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must state and fully explain each reason the chief appraiser |
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modified or denied the application. The notice required under this |
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subsection is in lieu of any notice that would otherwise be required |
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under Subsection (d). |
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SECTION 8. Sections 23.44(a), (b), and (d), Tax Code, are |
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amended to read as follows: |
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(a) The chief appraiser shall determine individually each |
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claimant's right to the agricultural designation. After |
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considering the application and all relevant information, the chief |
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appraiser shall, as soon as practicable but not later than the 90th |
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day after the later of the date the claimant is first eligible for |
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the agricultural designation or the date the claimant provides to |
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the chief appraiser the information necessary for the chief |
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appraiser to determine the claimant's right to the agricultural |
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designation, as the law and facts warrant: |
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(1) approve the application and designate the land for |
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agricultural use; |
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(2) disapprove the application and request additional |
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information from the claimant in support of the claim; or |
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(3) deny the application. |
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(b) If the chief appraiser requires [requests] additional |
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information from a claimant, the chief appraiser shall, as soon as |
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practicable but not later than the 30th day after the date the |
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application is filed with the chief appraiser, deliver a written |
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notice to the claimant specifying the additional information the |
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claimant must provide to the chief appraiser before the chief |
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appraiser can determine the applicant's right to the agricultural |
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designation. The [the] claimant must furnish the information not |
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later than the 30th day [within 30 days] after the date of the |
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request or the application is denied. However, for good cause shown |
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the chief appraiser may extend the deadline for furnishing |
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additional information by written order for a single period not to |
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exceed 15 days. |
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(d) If the chief appraiser denies an application, the chief |
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appraiser [he] shall deliver a written notice of the denial to the |
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claimant not later than the fifth day [within five days] after the |
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date of denial. The notice must state and fully explain each reason |
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the chief appraiser denied the application. The notice must |
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include a brief explanation of the procedures for protesting the |
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denial. |
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SECTION 9. Sections 23.57(a), (b), and (d), Tax Code, are |
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amended to read as follows: |
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(a) The chief appraiser shall determine separately each |
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applicant's right to have the applicant's [his] land appraised |
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under this subchapter. After considering the application and all |
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relevant information, the chief appraiser shall, as soon as |
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practicable but not later than the 90th day after the later of the |
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date the applicant's land is first eligible for appraisal under |
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this subchapter or the date the applicant provides to the chief |
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appraiser the information necessary for the chief appraiser to |
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determine the applicant's right to have the applicant's land |
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appraised under this subchapter, as the law and facts warrant: |
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(1) approve the application and allow appraisal under |
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this subchapter; |
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(2) disapprove the application and request additional |
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information from the applicant in support of the claim; or |
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(3) deny the application. |
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(b) If the chief appraiser requires [requests] additional |
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information from an applicant, the chief appraiser shall, as soon |
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as practicable but not later than the 30th day after the date the |
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application is filed with the chief appraiser, deliver a written |
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notice to the applicant specifying the additional information the |
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applicant must provide to the chief appraiser before the chief |
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appraiser can determine the applicant's right to have the |
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applicant's land appraised under this subchapter. The [the] |
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applicant must furnish the information not later than the 30th day |
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[it within 30 days] after the date of the request or the application |
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is denied. However, for good cause shown the chief appraiser may |
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extend the deadline for furnishing the information by written order |
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for a single period not to exceed 15 days. |
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(d) If the chief appraiser denies an application, the chief |
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appraiser [he] shall deliver a written notice of the denial to the |
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applicant not later than the fifth day [within five days] after the |
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date the chief appraiser [he] makes the determination. The notice |
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must state and fully explain each reason the chief appraiser denied |
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the application. The notice must [He shall] include [with the |
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notice] a brief explanation of the procedures for protesting the |
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denial [his action and a full explanation of the reasons for denial |
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of the application]. |
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SECTION 10. Sections 23.79(a), (b), and (d), Tax Code, are |
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amended to read as follows: |
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(a) The chief appraiser shall determine separately each |
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applicant's right to have the applicant's [his] land appraised |
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under this subchapter. After considering the application and all |
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relevant information, the chief appraiser shall, as soon as |
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practicable but not later than the 90th day after the later of the |
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date the applicant's land is first eligible for appraisal under |
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this subchapter or the date the applicant provides to the chief |
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appraiser the information necessary for the chief appraiser to |
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determine the applicant's right to have the applicant's land |
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appraised under this subchapter, as the law and facts warrant: |
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(1) approve the application and allow appraisal under |
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this subchapter; |
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(2) disapprove the application and request additional |
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information from the applicant in support of the claim; or |
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(3) deny the application. |
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(b) If the chief appraiser requires [requests] additional |
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information from an applicant, the chief appraiser shall, as soon |
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as practicable but not later than the 30th day after the date the |
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application is filed with the chief appraiser, deliver a written |
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notice to the applicant specifying the additional information the |
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applicant must provide to the chief appraiser before the chief |
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appraiser can determine the applicant's right to have the |
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applicant's land appraised under this subchapter. The [the] |
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applicant must furnish the information not later than the 30th day |
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[it within 30 days] after the date of the request or the application |
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is denied. However, for good cause shown the chief appraiser may |
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extend the deadline for furnishing the information by written order |
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for a single period not to exceed 15 days. |
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(d) If the chief appraiser denies an application, the chief |
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appraiser [he] shall deliver a written notice of the denial to the |
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applicant not later than the fifth day [within five days] after the |
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date the chief appraiser [he] makes the determination. The notice |
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must state and fully explain each reason the chief appraiser denied |
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the application. The notice must [He shall] include [with the |
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notice] a brief explanation of the procedures for protesting the |
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denial [his action]. |
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SECTION 11. Sections 23.85(a), (b), and (d), Tax Code, are |
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amended to read as follows: |
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(a) The chief appraiser shall determine individually each |
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claimant's right to appraisal under this subchapter. After |
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considering the application and all relevant information, the chief |
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appraiser shall, as soon as practicable but not later than the 90th |
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day after the later of the date the claimant is first eligible for |
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appraisal under this subchapter or the date the claimant provides |
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to the chief appraiser the information necessary for the chief |
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appraiser to determine the claimant's right to appraisal under this |
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subchapter, as the law and facts warrant: |
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(1) approve the application and allow appraisal under |
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this subchapter; |
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(2) disapprove the application and request additional |
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information from the claimant in support of the claim; or |
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(3) deny the application. |
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(b) If the chief appraiser requires [requests] additional |
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information from a claimant, the chief appraiser shall, as soon as |
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practicable but not later than the 30th day after the date the |
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application is filed with the chief appraiser, deliver a written |
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notice to the claimant specifying the additional information the |
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claimant must provide to the chief appraiser before the chief |
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appraiser can determine the claimant's right to appraisal under |
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this subchapter. The [the] claimant must furnish the information |
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not later than the 30th day [within 30 days] after the date of the |
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request or the application is denied. However, for good cause shown |
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the chief appraiser may extend the deadline for furnishing |
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additional information by written order for a single period not to |
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exceed 15 days. |
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(d) If the chief appraiser denies an application, the chief |
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appraiser [he] shall deliver a written notice of the denial to the |
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claimant not later than the fifth day [within five days] after the |
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date of denial. The notice must state and fully explain each reason |
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the chief appraiser denied the application. The notice must |
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include a brief explanation of the procedures for protesting the |
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denial. |
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SECTION 12. Sections 23.95(a), (b), and (d), Tax Code, are |
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amended to read as follows: |
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(a) The chief appraiser shall determine individually each |
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claimant's right to appraisal under this subchapter. After |
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considering the application and all relevant information, the chief |
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appraiser shall, as soon as practicable but not later than the 90th |
|
day after the later of the date the claimant is first eligible for |
|
appraisal under this subchapter or the date the claimant provides |
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to the chief appraiser the information necessary for the chief |
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appraiser to determine the claimant's right to appraisal under this |
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subchapter, as the law and facts warrant: |
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(1) approve the application and allow appraisal under |
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this subchapter; |
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(2) disapprove the application and request additional |
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information from the claimant in support of the claim; or |
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(3) deny the application. |
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(b) If the chief appraiser requires [requests] additional |
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information from a claimant, the chief appraiser shall, as soon as |
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practicable but not later than the 30th day after the date the |
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application is filed with the chief appraiser, deliver a written |
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notice to the claimant specifying the additional information the |
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claimant must provide to the chief appraiser before the chief |
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appraiser can determine the claimant's right to appraisal under |
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this subchapter. The [the] claimant must furnish the information |
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not later than the 30th day [within 30 days] after the date of the |
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request or before April 15, whichever is earlier, or the |
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application is denied. However, for good cause shown the chief |
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appraiser may extend the deadline for furnishing additional |
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information by written order for a single period not to exceed 15 |
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days. |
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(d) If the chief appraiser denies an application, the chief |
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appraiser [he] shall deliver a written notice of the denial to the |
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claimant not later than the fifth day [within five days] after the |
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date of denial. The notice must state and fully explain each reason |
|
the chief appraiser denied the application. The notice must include |
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a brief explanation of the procedures for protesting the denial. |
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SECTION 13. Sections 23.9805(a), (b), and (d), Tax Code, |
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are amended to read as follows: |
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(a) The chief appraiser shall determine separately each |
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applicant's right to have the applicant's land appraised under this |
|
subchapter. After considering the application and all relevant |
|
information, the chief appraiser shall, as soon as practicable but |
|
not later than the 90th day after the later of the date the |
|
applicant's land is first eligible for appraisal under this |
|
subchapter or the date the applicant provides to the chief |
|
appraiser the information necessary for the chief appraiser to |
|
determine the applicant's right to have the applicant's land |
|
appraised under this subchapter, based on the law and facts: |
|
(1) approve the application and allow appraisal under |
|
this subchapter; |
|
(2) disapprove the application and request additional |
|
information from the applicant in support of the claim; or |
|
(3) deny the application. |
|
(b) If the chief appraiser requires [requests] additional |
|
information from an applicant, the chief appraiser shall, as soon |
|
as practicable but not later than the 30th day after the date the |
|
application is filed with the chief appraiser, deliver a written |
|
notice to the applicant specifying the additional information the |
|
applicant must provide to the chief appraiser before the chief |
|
appraiser can determine the applicant's right to have the |
|
applicant's land appraised under this subchapter. The [the] |
|
applicant must furnish the information [it] not later than the 30th |
|
day after the date of the request or the chief appraiser shall deny |
|
the application. However, for good cause shown, the chief |
|
appraiser may extend the deadline for furnishing the information by |
|
written order for a single period not to exceed 15 days. |
|
(d) If the chief appraiser denies an application, the chief |
|
appraiser shall deliver a written notice of the denial to the |
|
applicant not later than the fifth day after the date the chief |
|
appraiser makes the determination. The notice must state and fully |
|
explain each reason the chief appraiser denied the application. |
|
The chief appraiser shall include with the notice a brief |
|
explanation of the procedures for protesting the denial. |
|
SECTION 14. Section 25.193(b), Tax Code, is amended to read |
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as follows: |
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(b) If a property owner has elected to receive notices by |
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e-mail as provided by Section 1.086, [for property described by |
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that section,] the notice required by this section must be sent in |
|
that manner regardless of whether the information was also included |
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in a notice under Section 25.19 and must be sent separately from any |
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other notice sent to the property owner by the chief appraiser. |
|
SECTION 15. Section 25.25(e), Tax Code, is amended to read |
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as follows: |
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(e) If the chief appraiser and the property owner do not |
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agree to the correction before the 15th day after the date the |
|
motion is filed, a party bringing a motion under Subsection (c) or |
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(d) is entitled on request to a hearing on and a determination of |
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the motion by the appraisal review board. A party bringing a motion |
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under this section must describe the error or errors that the motion |
|
is seeking to correct. If a request for hearing is made on or after |
|
January 1 but before September 1, the appraisal review board shall |
|
schedule the hearing to be held as soon as practicable but not later |
|
than the 90th day after the date the board approves the appraisal |
|
records as provided by Section 41.12. If a request for hearing is |
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made on or after September 1 but before January 1 of the following |
|
tax year, the appraisal review board shall schedule the hearing to |
|
be held as soon as practicable but not later than the 90th day after |
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the date the request for the hearing is made. Not later than 15 days |
|
before the date of the hearing, the board shall deliver written |
|
notice of the date, time, and place of the hearing to the chief |
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appraiser, the property owner, and the presiding officer of the |
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governing body of each taxing unit in which the property is located. |
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The chief appraiser, the property owner, and each taxing unit are |
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entitled to present evidence and argument at the hearing and to |
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receive written notice of the board's determination of the motion. |
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The property owner is entitled to elect to present the owner's |
|
evidence and argument before, after, or between the cases presented |
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by the chief appraiser and each taxing unit. A property owner who |
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files the motion must comply with the payment requirements of |
|
Section 25.26 or forfeit the right to a final determination of the |
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motion. |
|
SECTION 16. Section 41.44(d), Tax Code, is amended to read |
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as follows: |
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(d) A notice of protest is sufficient if it identifies the |
|
protesting property owner, including a person claiming an ownership |
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interest in the property even if that person is not listed on the |
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appraisal records as an owner of the property, identifies the |
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property that is the subject of the protest, and indicates apparent |
|
dissatisfaction with some determination of the appraisal |
|
office. The notice need not be on an official form, but the |
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comptroller shall prescribe a form that provides for more detail |
|
about the nature of the protest. The form must permit a property |
|
owner to include each property in the appraisal district that is the |
|
subject of a protest. If the form includes boxes a property owner |
|
is required to select from to indicate the reason the owner is |
|
filing a protest, the form must permit a property owner who believes |
|
that the owner's property was appraised at a value that exceeds its |
|
appraised value, was appraised unequally, or both, to select a |
|
single box to indicate that the owner is filing a protest for either |
|
or both reasons. The form must permit a property owner to request |
|
that the protest be heard by a special panel established under |
|
Section 6.425 if the protest will be determined by an appraisal |
|
review board to which that section applies and the property is |
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included in a classification described by Section 6.425(b). The |
|
comptroller, each appraisal office, and each appraisal review board |
|
shall make the forms readily available and deliver one to a property |
|
owner on request. |
|
SECTION 17. Section 41.45(a), Tax Code, is amended to read |
|
as follows: |
|
(a) On the filing of a notice as required by Section 41.44, |
|
the appraisal review board shall schedule a hearing on the protest. |
|
The appraisal review board shall schedule the hearing to be held as |
|
soon as practicable but not later than the 90th day after the date |
|
the board approves the appraisal records as provided by Section |
|
41.12. If more than one protest is filed relating to the same |
|
property, the appraisal review board shall schedule a single |
|
hearing on all timely filed protests relating to the property. A |
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hearing for a property that is owned in undivided or fractional |
|
interests, including separate interests in a mineral in place, |
|
shall be scheduled to provide for participation by all owners who |
|
have timely filed a protest. |
|
SECTION 18. Section 41.46, Tax Code, is amended by adding |
|
Subsection (f) to read as follows: |
|
(f) This subsection applies only to the appraisal review |
|
board of an appraisal district established in a county with a |
|
population of 120,000 or more. In addition to the notice required |
|
by Subsection (a), on written request of the property owner |
|
initiating the protest, the appraisal review board shall deliver to |
|
the property owner an electronic reminder stating the date, time, |
|
and place of the protest hearing that is the subject of the notice. |
|
The property owner may request that delivery of the electronic |
|
reminder be made by e-mail or text message. The property owner must |
|
provide in the request the e-mail address or telephone number, as |
|
applicable, to which the appraisal review board must send the |
|
reminder. The appraisal review board must deliver the electronic |
|
reminder to the property owner not earlier than the seventh day |
|
after the date the appraisal review board delivers the notice |
|
required by Subsection (a) and not later than the day before the |
|
date of the hearing. Failure to deliver the electronic reminder |
|
required by this subsection is not considered a failure to provide |
|
or deliver notice under Section 41.411. |
|
SECTION 19. Section 41.67, Tax Code, is amended by adding |
|
Subsection (e) to read as follows: |
|
(e) The chief appraiser may not offer evidence or argument |
|
at a hearing on a protest in support of a reason for modifying or |
|
denying an application other than a reason stated in a notice |
|
delivered to the applicant under Section 11.45(d) or (e), 23.44(d), |
|
23.57(d), 23.79(d), 23.85(d), 23.95(d), or 23.9805(d) unless the |
|
chief appraiser: |
|
(1) provides written notice to the property owner of |
|
the additional reason for modifying or denying the application not |
|
later than the 14th day before the date of the hearing; and |
|
(2) establishes that the additional reason was not |
|
known to the chief appraiser at the time the chief appraiser |
|
delivered to the applicant the notice under Section 11.45(d) or |
|
(e), 23.44(d), 23.57(d), 23.79(d), 23.85(d), 23.95(d), or |
|
23.9805(d). |
|
SECTION 20. (a) Section 6.035(a-1), Tax Code, as amended by |
|
this Act, does not affect the eligibility of a person serving as an |
|
appointed member of the board of directors of an appraisal district |
|
immediately before the effective date of this Act to continue to |
|
serve on the board for the remainder of the term to which the member |
|
was appointed. |
|
(b) Service as an appointed member of the board of directors |
|
of an appraisal district before January 1, 2022, does not count for |
|
purposes of determining whether a person is ineligible to serve on |
|
the board of directors of an appraisal district under Section |
|
6.035(a-1)(1), Tax Code, as added by this Act. |
|
SECTION 21. Section 6.054, Tax Code, as amended by this Act, |
|
applies only to a former member of an appraisal review board first |
|
employed by an appraisal district on or after the effective date of |
|
this Act. |
|
SECTION 22. Section 6.41(f), Tax Code, as amended by this |
|
Act, applies only to a potential ground for removal of a member of |
|
an appraisal review board that an appraisal district board of |
|
directors, local administrative district judge, or local |
|
administrative district judge's designee, as applicable, first |
|
learns of on or after the effective date of this Act. |
|
SECTION 23. The amendment made by this Act to Section 11.27, |
|
Tax Code, is a clarification of existing law and does not imply that |
|
existing law may be construed as inconsistent with the law as |
|
amended by this Act. |
|
SECTION 24. Sections 11.45(a) and (b), 23.44(a) and (b), |
|
23.57(a) and (b), 23.79(a) and (b), 23.85(a) and (b), 23.95(a) and |
|
(b), and 23.9805(a) and (b), Tax Code, as amended by this Act, apply |
|
only to an application filed with a chief appraiser on or after the |
|
effective date of this Act. |
|
SECTION 25. Sections 11.45(d) and (e), 23.44(d), 23.57(d), |
|
23.79(d), 23.85(d), 23.95(d), and 23.9805(d), Tax Code, as amended |
|
by this Act, apply only to a notice required to be delivered by a |
|
chief appraiser on or after the effective date of this Act. |
|
SECTION 26. Section 25.25(e), Tax Code, as amended by this |
|
Act, applies only to a motion to correct an appraisal roll filed on |
|
or after the effective date of this Act. |
|
SECTION 27. Sections 41.45, 41.46, and 41.67, Tax Code, as |
|
amended by this Act, apply only to a protest for which the notice of |
|
protest was filed on or after the effective date of this Act. |
|
SECTION 28. This Act takes effect September 1, 2021. |
|
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______________________________ |
______________________________ |
|
President of the Senate |
Speaker of the House |
|
|
I hereby certify that S.B. No. 63 passed the Senate on |
|
April 23, 2021, by the following vote: Yeas 31, Nays 0; and that |
|
the Senate concurred in House amendments on May 28, 2021, by the |
|
following vote: Yeas 31, Nays 0. |
|
|
|
|
______________________________ |
|
Secretary of the Senate |
|
|
I hereby certify that S.B. No. 63 passed the House, with |
|
amendments, on May 25, 2021, by the following vote: Yeas 145, |
|
Nays 0, one present not voting. |
|
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|
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______________________________ |
|
Chief Clerk of the House |
|
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|
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Approved: |
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______________________________ |
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Date |
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______________________________ |
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Governor |