88R9841 SHH-F
 
  By: LaMantia S.B. No. 2005
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the form of an appraisal review board order determining
  a protest.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 5.07, Tax Code, is amended by adding
  Subsection (k) to read as follows:
         (k)  The comptroller shall prescribe the form that an
  appraisal review board shall use to make a determination required
  to be made by written order under this title.  The form must require
  an appraisal review board to include for the property subject to the
  order the property owner's name, the property's identification
  number, the property's legal description and physical address, and
  any other information the comptroller determines necessary.  The
  comptroller shall post the form on the comptroller's Internet
  website.
         SECTION 2.  Section 25.25, Tax Code, is amended by adding
  Subsection (q) to read as follows:
         (q)  An appraisal review board shall issue a written order
  under this section using the form prescribed by the comptroller
  under Section 5.07(k).
         SECTION 3.  Section 41.07(a), Tax Code, is amended to read as
  follows:
         (a)  The appraisal review board shall determine each
  challenge and make its decision by written order using the form
  prescribed by the comptroller under Section 5.07(k).
         SECTION 4.  Section 41.47(a), Tax Code, is amended to read as
  follows:
         (a)  The appraisal review board hearing a protest shall
  determine the protest and make its decision by written order using
  the form prescribed by the comptroller under Section 5.07(k).
         SECTION 5.  The comptroller of public accounts shall
  prescribe and post on the comptroller's Internet website the form
  required by Section 5.07(k), Tax Code, as added by this Act, not
  later than the effective date of this Act.
         SECTION 6.  The changes in law made by this Act apply only to
  an appraisal review board order issued on or after the effective
  date of this Act.  An appraisal review board order issued before the
  effective date of this Act is governed by the law in effect on the
  date the order was issued, and the former law is continued in effect
  for that purpose.
         SECTION 7.  This Act takes effect January 1, 2024.