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A BILL TO BE ENTITLED
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AN ACT
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relating to the deadline for an appraisal review board to deliver |
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written notice of a hearing to determine whether good cause exists |
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for the issuance of a subpoena. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 41.61(c), Tax Code, is amended to read as |
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follows: |
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(c) An appraisal review board may not issue a subpoena under |
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this section unless the board holds a hearing at which the board |
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determines that good cause exists for the issuance of the subpoena. |
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The appraisal review board before which a good cause hearing is |
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scheduled shall deliver written notice to the party being |
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subpoenaed and parties to the protest of the date, time, and place |
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of the hearing. The board shall deliver the notice not later than |
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the fifth business [5th] day before the date of the good cause |
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hearing. The party being subpoenaed must have an opportunity to be |
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heard at the good cause hearing. |
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SECTION 2. The change in law made by this Act applies only |
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to a subpoena issued on or after the effective date of this Act. A |
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subpoena issued before the effective date of this Act is governed by |
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the law in effect on the date the subpoena was issued, and the |
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former law is continued in effect for that purpose. |
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SECTION 3. This Act takes effect September 1, 2023. |