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AN ACT
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relating to the burden of proof in certain ad valorem tax appeals. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 42.23, Tax Code, is amended by adding |
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Subsection (i) to read as follows: |
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(i) This subsection applies only to an appeal under this |
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chapter of an order of an appraisal review board determining a |
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protest under Subchapter C, Chapter 41, or a motion under Section |
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25.25, involving an increase in the appraised value of property |
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under the circumstances described by Section 23.01(e) or |
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41.43(a-3). The appraisal district has the burden of establishing |
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the appraised value of the property subject to the appeal by clear |
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and convincing evidence if the appraised value of the property for |
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the preceding tax year was determined under this chapter at a trial |
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on the merits. |
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SECTION 2. The change in law made by this Act applies only |
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to an appeal filed under Chapter 42, Tax Code, on or after the |
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effective date of this Act. |
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SECTION 3. This Act takes effect September 1, 2023. |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I certify that H.B. No. 2488 was passed by the House on April |
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28, 2023, by the following vote: Yeas 145, Nays 0, 2 present, not |
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voting; and that the House concurred in Senate amendments to H.B. |
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No. 2488 on May 25, 2023, by the following vote: Yeas 141, Nays 0, |
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3 present, not voting. |
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______________________________ |
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Chief Clerk of the House |
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I certify that H.B. No. 2488 was passed by the Senate, with |
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amendments, on May 23, 2023, by the following vote: Yeas 30, Nays |
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1. |
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______________________________ |
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Secretary of the Senate |
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APPROVED: __________________ |
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Date |
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__________________ |
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Governor |