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A BILL TO BE ENTITLED
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AN ACT
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relating to the applicability of provisions entitling certain |
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lessees to receive a copy of a notice of appraised value delivered |
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to a property owner by the chief appraiser of an appraisal district. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Sections 41.413(d) and (e), Tax Code, are |
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amended to read as follows: |
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(d) An [A property] owner of real property shall send to a |
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person leasing property under a contract described by Subsection |
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(b) [this section] a copy of any notice of appraised value of the |
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property received by the property owner. The property owner must |
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send the notice not later than the 10th day after the date the |
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property owner receives the notice. Failure of the property owner |
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to send a copy of the notice to the person leasing the property does |
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not affect the time within which the person leasing the property may |
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protest the appraised value. This subsection does not apply if the |
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property owner and the person leasing the property have agreed in |
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the contract to waive the requirements of this subsection or that |
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the person leasing the property will not protest the appraised |
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value of the property. |
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(e) A person leasing real property under a contract |
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described by Subsection (b) [this section] may request that the |
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chief appraiser of the appraisal district in which the property is |
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located send the notice described by Subsection (d) to the person. |
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Except as provided by Subsection (f), the chief appraiser shall |
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send the notice to the person leasing the property not later than |
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the fifth day after the date the notice is sent to the property |
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owner if the person demonstrates that the person is contractually |
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obligated to reimburse the property owner for the taxes imposed on |
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the property. |
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SECTION 2. The changes in law made by this Act apply only to |
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a notice of appraised value received by a property owner on or after |
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the effective date of this Act. |
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SECTION 3. This Act takes effect September 1, 2021. |