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A BILL TO BE ENTITLED
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AN ACT
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relating to the deadline by which a property owner is required to |
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notify an appraisal review board of the owner's intent to appear at |
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a protest hearing by telephone conference call or videoconference. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 41.45(b-1), Tax Code, as amended by |
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Chapters 965 (S.B. 1919) and 644 (H.B. 988), Acts of the 87th |
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Legislature, Regular Session, 2021, is reenacted and amended to |
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read as follows: |
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(b-1) An appraisal review board shall conduct a hearing on a |
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protest by telephone conference call or by videoconference, as |
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specified by the property owner at the owner's election, if the |
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property owner notifies the board that the property owner intends |
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to appear by telephone conference call or videoconference in the |
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owner's notice of protest or by written notice filed with the board |
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not later than the fifth [10th] day before the date of the hearing. |
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SECTION 2. The change in law made by this Act applies only |
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to a protest under Chapter 41, Tax Code, for which a notice of |
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protest is filed by a property owner on or after the effective date |
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of this Act. A protest under Chapter 41, Tax Code, for which a |
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notice of protest is filed by a property owner before the effective |
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date of this Act is governed by the law in effect on the date the |
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notice of protest was filed, and the former law is continued in |
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effect for that purpose. |
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SECTION 3. This Act takes effect September 1, 2023. |