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A BILL TO BE ENTITLED
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AN ACT
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relating to the deadline for certain officials of an appraisal |
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district to take certain actions. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 11.45, Tax Code, is amended by amending |
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Subsections (a) and (b) and adding Subsections (a-1) and (a-2) to |
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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 shall |
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within the period prescribed by Subsection (a-1) or (a-2), as |
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applicable [, as soon as practicable but not later than the 90th day |
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after 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 require [request] |
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additional information from the applicant in support of the claim; |
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or |
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(4) deny the application. |
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(a-1) The chief appraiser of an appraisal district |
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established in a county with a population of less than one million |
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shall make the determination required under Subsection (a) not |
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later than the 90th day after the later of the date the applicant |
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first qualifies for the exemption or the date the applicant |
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provides to the chief appraiser the information necessary for the |
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chief appraiser to determine the applicant's right to the |
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exemption, as the law and facts warrant. If it is not practicable |
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for the chief appraiser to make the determination by the 90th day, |
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the chief appraiser shall make the determination as soon thereafter |
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as practicable. |
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(a-2) The chief appraiser of an appraisal district |
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established in a county with a population of one million or more |
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shall make the determination required under Subsection (a) not |
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later than the 120th day after the later of the date the applicant |
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first qualifies for the exemption or the date the applicant |
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provides to the chief appraiser the information necessary for the |
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chief appraiser to determine the applicant's right to the |
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exemption, as the law and facts warrant. If it is not practicable |
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for the chief appraiser to make the determination by the 120th day, |
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the chief appraiser shall make the determination as soon thereafter |
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as practicable. |
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(b) If the chief appraiser disapproves an application and |
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requires additional information from an applicant, the chief |
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appraiser shall, as soon as practicable but not later than the 30th |
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day after the date the [application is filed with the] chief |
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appraiser disapproves the application, deliver a written notice to |
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the applicant specifying the additional information the applicant |
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must provide to the chief appraiser before the chief appraiser can |
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determine the applicant's right to the exemption. The applicant |
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must furnish the information not later than the 30th day after the |
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date of the request or the applicant's application is denied. |
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However, for good cause shown the chief appraiser may extend the |
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deadline for furnishing the information by written order for a |
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single period not to exceed 15 days. |
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SECTION 2. Section 23.44, Tax Code, is amended by amending |
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Subsections (a) and (b) and adding Subsections (a-1) and (a-2) to |
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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 within the period prescribed by Subsection (a-1) or |
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(a-2), as applicable [, as soon as practicable but not later than |
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the 90th day after the later of the date the claimant is first |
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eligible for the agricultural designation or the date the claimant |
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provides to the chief appraiser the information necessary for the |
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chief appraiser to determine the claimant's right to the |
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agricultural 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 require [request] |
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additional information from the claimant in support of the claim; |
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or |
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(3) deny the application. |
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(a-1) The chief appraiser of an appraisal district |
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established in a county with a population of less than one million |
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|
shall make the determination required under Subsection (a) not |
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|
later than the 90th day after the later of the date the claimant is |
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first eligible for the agricultural designation or the date the |
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claimant provides to the chief appraiser the information necessary |
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for the chief appraiser to determine the claimant's right to the |
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agricultural designation, as the law and facts warrant. If it is not |
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practicable for the chief appraiser to make the determination by |
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the 90th day, the chief appraiser shall make the determination as |
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soon thereafter as practicable. |
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(a-2) The chief appraiser of an appraisal district |
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established in a county with a population of one million or more |
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shall make the determination required under Subsection (a) not |
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|
later than the 120th day after the later of the date the claimant is |
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first eligible for the agricultural designation or the date the |
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claimant provides to the chief appraiser the information necessary |
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for the chief appraiser to determine the claimant's right to the |
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agricultural designation, as the law and facts warrant. If it is not |
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practicable for the chief appraiser to make the determination by |
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the 120th day, the chief appraiser shall make the determination as |
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soon thereafter as practicable. |
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(b) If the chief appraiser disapproves an application and |
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requires additional information from a claimant, the chief |
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appraiser shall, as soon as practicable but not later than the 30th |
|
|
day after the date the [application is filed with the] chief |
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|
appraiser disapproves the application, deliver a written notice to |
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the claimant specifying the additional information the claimant |
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|
must provide to the chief appraiser before the chief appraiser can |
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determine the claimant's [applicant's] right to the agricultural |
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designation. The claimant must furnish the information not later |
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than the 30th day after the date of the request or the claimant's |
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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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SECTION 3. Section 23.57, Tax Code, is amended by amending |
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|
Subsections (a) and (b) and adding Subsections (a-1) and (a-2) to |
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|
read as follows: |
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(a) The chief appraiser shall determine separately each |
|
|
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 within the period prescribed |
|
|
by Subsection (a-1) or (a-2), as applicable [, 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 |
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|
determine the applicant's right to have the applicant's land |
|
|
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 require [request] |
|
|
additional information from the applicant in support of the claim; |
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|
or |
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(3) deny the application. |
|
|
(a-1) The chief appraiser of an appraisal district |
|
|
established in a county with a population of less than one million |
|
|
shall make the determination required under Subsection (a) 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 |
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|
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, |
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|
as the law and facts warrant. If it is not practicable for the chief |
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|
appraiser to make the determination by the 90th day, the chief |
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appraiser shall make the determination as soon thereafter as |
|
|
practicable. |
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(a-2) The chief appraiser of an appraisal district |
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established in a county with a population of one million or more |
|
|
shall make the determination required under Subsection (a) not |
|
|
later than the 120th day after the later of the date the applicant's |
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|
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, |
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|
as the law and facts warrant. If it is not practicable for the chief |
|
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appraiser to make the determination by the 120th day, the chief |
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|
appraiser shall make the determination as soon thereafter as |
|
|
practicable. |
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(b) If the chief appraiser disapproves an application and |
|
|
requires 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 disapproves the application, 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 applicant must furnish the |
|
|
information not later than the 30th day after the date of the |
|
|
request or the applicant's application is denied. 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. |
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|
SECTION 4. Section 23.79, Tax Code, is amended by amending |
|
|
Subsections (a) and (b) and adding Subsections (a-1) and (a-2) to |
|
|
read as follows: |
|
|
(a) The chief appraiser shall determine separately each |
|
|
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 within the period prescribed |
|
|
by Subsection (a-1) or (a-2), as applicable [, 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, as the law and facts warrant]: |
|
|
(1) approve the application and allow appraisal under |
|
|
this subchapter; |
|
|
(2) disapprove the application and require [request] |
|
|
additional information from the applicant in support of the claim; |
|
|
or |
|
|
(3) deny the application. |
|
|
(a-1) The chief appraiser of an appraisal district |
|
|
established in a county with a population of less than one million |
|
|
shall make the determination required under Subsection (a) 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, |
|
|
as the law and facts warrant. If it is not practicable for the chief |
|
|
appraiser to make the determination by the 90th day, the chief |
|
|
appraiser shall make the determination as soon thereafter as |
|
|
practicable. |
|
|
(a-2) The chief appraiser of an appraisal district |
|
|
established in a county with a population of one million or more |
|
|
shall make the determination required under Subsection (a) not |
|
|
later than the 120th 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, |
|
|
as the law and facts warrant. If it is not practicable for the chief |
|
|
appraiser to make the determination by the 120th day, the chief |
|
|
appraiser shall make the determination as soon thereafter as |
|
|
practicable. |
|
|
(b) If the chief appraiser disapproves an application and |
|
|
requires 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 disapproves the application, 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 applicant must furnish the |
|
|
information not later than the 30th day after the date of the |
|
|
request or the applicant's application is denied. 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. |
|
|
SECTION 5. Section 23.85, Tax Code, is amended by amending |
|
|
Subsections (a) and (b) and adding Subsections (a-1) and (a-2) to |
|
|
read as follows: |
|
|
(a) The chief appraiser shall determine individually each |
|
|
claimant's right to appraisal under this subchapter. After |
|
|
considering the application and all relevant information, the chief |
|
|
appraiser shall within the period prescribed by Subsection (a-1) or |
|
|
(a-2), as applicable [, 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 to the chief appraiser the information necessary |
|
|
for the chief appraiser to determine the claimant's right to |
|
|
appraisal under this subchapter, as the law and facts warrant]: |
|
|
(1) approve the application and allow appraisal under |
|
|
this subchapter; |
|
|
(2) disapprove the application and require [request] |
|
|
additional information from the claimant in support of the claim; |
|
|
or |
|
|
(3) deny the application. |
|
|
(a-1) The chief appraiser of an appraisal district |
|
|
established in a county with a population of less than one million |
|
|
shall make the determination required under Subsection (a) 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 to the chief appraiser the information necessary |
|
|
for the chief appraiser to determine the claimant's right to |
|
|
appraisal under this subchapter, as the law and facts warrant. If it |
|
|
is not practicable for the chief appraiser to make the |
|
|
determination by the 90th day, the chief appraiser shall make the |
|
|
determination as soon thereafter as practicable. |
|
|
(a-2) The chief appraiser of an appraisal district |
|
|
established in a county with a population of one million or more |
|
|
shall make the determination required under Subsection (a) not |
|
|
later than the 120th day after the later of the date the claimant is |
|
|
first eligible for appraisal under this subchapter or the date the |
|
|
claimant provides to the chief appraiser the information necessary |
|
|
for the chief appraiser to determine the claimant's right to |
|
|
appraisal under this subchapter, as the law and facts warrant. If it |
|
|
is not practicable for the chief appraiser to make the |
|
|
determination by the 120th day, the chief appraiser shall make the |
|
|
determination as soon thereafter as practicable. |
|
|
(b) If the chief appraiser disapproves an application and |
|
|
requires additional information from a claimant, 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 disapproves the application, deliver a written notice to |
|
|
the claimant specifying the additional information the claimant |
|
|
must provide to the chief appraiser before the chief appraiser can |
|
|
determine the claimant's right to appraisal under this subchapter. |
|
|
The claimant must furnish the information not later than the 30th |
|
|
day after the date of the request or the claimant's application is |
|
|
denied. However, for good cause shown the chief appraiser may |
|
|
extend the deadline for furnishing additional information by |
|
|
written order for a single period not to exceed 15 days. |
|
|
SECTION 6. Section 23.95, Tax Code, is amended by amending |
|
|
Subsections (a) and (b) and adding Subsections (a-1) and (a-2) to |
|
|
read as follows: |
|
|
(a) The chief appraiser shall determine individually each |
|
|
claimant's right to appraisal under this subchapter. After |
|
|
considering the application and all relevant information, the chief |
|
|
appraiser shall within the period prescribed by Subsection (a-1) or |
|
|
(a-2), as applicable [, 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 to the chief appraiser the information necessary |
|
|
for the chief appraiser to determine the claimant's right to |
|
|
appraisal under this subchapter, as the law and facts warrant]: |
|
|
(1) approve the application and allow appraisal under |
|
|
this subchapter; |
|
|
(2) disapprove the application and require [request] |
|
|
additional information from the claimant in support of the claim; |
|
|
or |
|
|
(3) deny the application. |
|
|
(a-1) The chief appraiser of an appraisal district |
|
|
established in a county with a population of less than one million |
|
|
shall make the determination required under Subsection (a) 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 to the chief appraiser the information necessary |
|
|
for the chief appraiser to determine the claimant's right to |
|
|
appraisal under this subchapter, as the law and facts warrant. If it |
|
|
is not practicable for the chief appraiser to make the |
|
|
determination by the 90th day, the chief appraiser shall make the |
|
|
determination as soon thereafter as practicable. |
|
|
(a-2) The chief appraiser of an appraisal district |
|
|
established in a county with a population of one million or more |
|
|
shall make the determination required under Subsection (a) not |
|
|
later than the 120th day after the later of the date the claimant is |
|
|
first eligible for appraisal under this subchapter or the date the |
|
|
claimant provides to the chief appraiser the information necessary |
|
|
for the chief appraiser to determine the claimant's right to |
|
|
appraisal under this subchapter, as the law and facts warrant. If it |
|
|
is not practicable for the chief appraiser to make the |
|
|
determination by the 120th day, the chief appraiser shall make the |
|
|
determination as soon thereafter as practicable. |
|
|
(b) If the chief appraiser disapproves an application and |
|
|
requires additional information from a claimant, 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 disapproves the application, deliver a written notice to |
|
|
the claimant specifying the additional information the claimant |
|
|
must provide to the chief appraiser before the chief appraiser can |
|
|
determine the claimant's right to appraisal under this subchapter. |
|
|
The claimant must furnish the information not later than the 30th |
|
|
day after the date of the request or before April 15, whichever is |
|
|
earlier, or the claimant's application is denied. However, for good |
|
|
cause shown the chief appraiser may extend the deadline for |
|
|
furnishing additional information by written order for a single |
|
|
period not to exceed 15 days. |
|
|
SECTION 7. Section 23.9805, Tax Code, is amended by |
|
|
amending Subsections (a) and (b) and adding Subsections (a-1) and |
|
|
(a-2) to read as follows: |
|
|
(a) The chief appraiser shall determine separately each |
|
|
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 within the period prescribed |
|
|
by Subsection (a-1) or (a-2), as applicable [, 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 require [request] |
|
|
additional information from the applicant in support of the claim; |
|
|
or |
|
|
(3) deny the application. |
|
|
(a-1) The chief appraiser of an appraisal district |
|
|
established in a county with a population of less than one million |
|
|
shall make the determination required under Subsection (a) 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, |
|
|
as the law and facts warrant. If it is not practicable for the chief |
|
|
appraiser to make the determination by the 90th day, the chief |
|
|
appraiser shall make the determination as soon thereafter as |
|
|
practicable. |
|
|
(a-2) The chief appraiser of an appraisal district |
|
|
established in a county with a population of one million or more |
|
|
shall make the determination required under Subsection (a) not |
|
|
later than the 120th 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, |
|
|
as the law and facts warrant. If it is not practicable for the chief |
|
|
appraiser to make the determination by the 120th day, the chief |
|
|
appraiser shall make the determination as soon thereafter as |
|
|
practicable. |
|
|
(b) If the chief appraiser disapproves an application and |
|
|
requires 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 disapproves the application, 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 applicant must furnish the |
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information not later than the 30th day after the date of the |
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|
request or the chief appraiser shall deny the applicant's |
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|
application. 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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|
SECTION 8. Section 25.25, Tax Code, is amended by amending |
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|
Subsection (e) and adding Subsections (e-1) and (e-2) to read as |
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|
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 |
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|
motion is filed, a party bringing a motion under Subsection (c), |
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|
(c-1), or (d) is entitled on request to a hearing on and a |
|
|
determination of the motion by the appraisal review board. A party |
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|
bringing a motion under this section must describe the error or |
|
|
errors that the motion is seeking to correct. The appraisal review |
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|
board shall schedule a hearing on the motion within the period |
|
|
prescribed by Subsection (e-1) or (e-2), as applicable. [If a |
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|
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 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 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 appraiser, the |
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|
property owner, and the presiding officer of the governing body of |
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|
each taxing unit in which the property is located. The chief |
|
|
appraiser, the property owner, and each taxing unit are entitled to |
|
|
present evidence and argument at the hearing and to receive written |
|
|
notice of the board's determination of the motion. The property |
|
|
owner is entitled to elect to present the owner's evidence and |
|
|
argument before, after, or between the cases presented by the chief |
|
|
appraiser and each taxing unit. A property owner who files the |
|
|
motion must comply with the payment requirements of Section 25.26 |
|
|
or forfeit the right to a final determination of the motion. |
|
|
(e-1) 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 not later than: |
|
|
(1) the 90th day after the date the board approves the |
|
|
appraisal records as provided by Section 41.12, or as soon |
|
|
thereafter as practicable, if the appraisal district is established |
|
|
in a county with a population of less than one million; or |
|
|
(2) the 120th day after the date the board approves the |
|
|
appraisal records as provided by Section 41.12, or as soon |
|
|
thereafter as practicable, if the appraisal district is established |
|
|
in a county with a population of one million or more. |
|
|
(e-2) If a request for hearing is 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 not later than: |
|
|
(1) the 90th day after the date the request for the |
|
|
hearing is made, or as soon thereafter as practicable, if the |
|
|
appraisal district is established in a county with a population of |
|
|
less than one million; or |
|
|
(2) the 120th day after the date the request for the |
|
|
hearing is made, or as soon thereafter as practicable, if the |
|
|
appraisal district is established in a county with a population of |
|
|
one million or more. |
|
|
SECTION 9. Section 41.45, Tax Code, is amended by amending |
|
|
Subsection (a) and adding Subsections (a-1) and (a-2) 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 |
|
|
within the period prescribed by Subsection (a-1) or (a-2), as |
|
|
applicable [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 |
|
|
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. |
|
|
(a-1) The appraisal review board of an appraisal district |
|
|
established in a county with a population of less than one million |
|
|
shall schedule a hearing on the protest under Subsection (a) not |
|
|
later than the 90th day after the date the board approves the |
|
|
appraisal records as provided by Section 41.12. If it is not |
|
|
practicable for the board to hold the hearing by the 90th day, the |
|
|
board shall schedule the hearing to be held as soon thereafter as |
|
|
practicable. |
|
|
(a-2) The appraisal review board of an appraisal district |
|
|
established in a county with a population of one million or more |
|
|
shall schedule a hearing on the protest under Subsection (a) not |
|
|
later than the 120th day after the date the board approves the |
|
|
appraisal records as provided by Section 41.12. If it is not |
|
|
practicable for the board to hold the hearing by the 120th day, the |
|
|
board shall schedule the hearing to be held as soon thereafter as |
|
|
practicable. |
|
|
SECTION 10. The changes in law made by this Act apply only |
|
|
to an ad valorem tax year that begins on or after the effective date |
|
|
of this Act. |
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|
SECTION 11. This Act takes effect January 1, 2024. |