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A BILL TO BE ENTITLED
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AN ACT
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relating to the deadlines for performing various functions in |
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connection with the ad valorem tax system. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Sections 26.01(a) and (a-1), Tax Code, are |
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amended to read as follows: |
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(a) By August [July] 25, the chief appraiser shall prepare |
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and certify to the assessor for each taxing unit participating in |
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the district that part of the appraisal roll for the district that |
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lists the property taxable by the taxing unit. The part certified |
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to the assessor is the appraisal roll for the taxing unit. The |
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chief appraiser shall consult with the assessor for each taxing |
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unit and notify each taxing unit in writing by April 1 of the form in |
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which the roll will be provided to each taxing unit. |
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(a-1) If by August [July] 20 the appraisal review board for |
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an appraisal district has not approved the appraisal records for |
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the district as required under Section 41.12, the chief appraiser |
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shall not later than August [July] 25 prepare and certify to the |
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assessor for each taxing unit participating in the district an |
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estimate of the taxable value of property in that taxing unit. |
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SECTION 2. Sections 26.04(b), (e), and (e-6), Tax Code, are |
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amended to read as follows: |
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(b) The assessor shall submit the appraisal roll for the |
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taxing unit showing the total appraised, assessed, and taxable |
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values of all property and the total taxable value of new property |
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to the governing body of the taxing unit by September [August] 1 or |
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as soon thereafter as practicable. By September [August] 1 or as |
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soon thereafter as practicable, the taxing unit's collector shall |
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certify the anticipated collection rate as calculated under |
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Subsections (h), (h-1), and (h-2) for the current year to the |
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governing body. If the collector certified an anticipated |
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collection rate in the preceding year and the actual collection |
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rate in that year exceeded the anticipated rate, the collector |
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shall also certify the amount of debt taxes collected in excess of |
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the anticipated amount in the preceding year. |
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(e) By September [August] 7 or as soon thereafter as |
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practicable, the designated officer or employee shall submit the |
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rates to the governing body. The designated officer or employee |
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shall post prominently on the home page of the taxing unit's |
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Internet website in the form prescribed by the comptroller: |
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(1) the no-new-revenue tax rate, the voter-approval |
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tax rate, and an explanation of how they were calculated; |
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(2) the estimated amount of interest and sinking fund |
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balances and the estimated amount of maintenance and operation or |
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general fund balances remaining at the end of the current fiscal |
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year that are not encumbered with or by corresponding existing debt |
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obligation; and |
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(3) a schedule of the taxing unit's debt obligations |
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showing: |
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(A) the amount of principal and interest that |
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will be paid to service the taxing unit's debts in the next year |
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from property tax revenue, including payments of lawfully incurred |
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contractual obligations providing security for the payment of the |
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principal of and interest on bonds and other evidences of |
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indebtedness issued on behalf of the taxing unit by another |
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political subdivision and, if the taxing unit is created under |
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Section 52, Article III, or Section 59, Article XVI, Texas |
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Constitution, payments on debts that the taxing unit anticipates to |
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incur in the next calendar year; |
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(B) the amount by which taxes imposed for debt |
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are to be increased because of the taxing unit's anticipated |
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collection rate; and |
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(C) the total of the amounts listed in Paragraphs |
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(A)-(B), less any amount collected in excess of the previous year's |
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anticipated collections certified as provided in Subsection (b). |
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(e-6) By September [August] 7 or as soon thereafter as |
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practicable, the chief appraiser of each appraisal district shall |
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publish in a newspaper of general circulation in the county for |
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which the appraisal district is established the notice required by |
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Subsection (e-2). If there is no newspaper of general circulation |
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in the county for which the appraisal district is established, the |
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notice shall be posted at the appraisal office for the district. |
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SECTION 3. Section 26.05(a), Tax Code, is amended to read as |
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follows: |
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(a) The governing body of each taxing unit shall adopt a tax |
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rate for the current tax year and shall notify the assessor for the |
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taxing unit of the rate adopted. The governing body must adopt a |
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tax rate before the later of September 30 or the 30th [60th] day |
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after the date the certified appraisal roll is received by the |
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taxing unit, except that the governing body must adopt a tax rate |
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that exceeds the voter-approval tax rate not later than the 71st day |
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before the next uniform election date prescribed by Section 41.001, |
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Election Code, that occurs in November of that year. The tax rate |
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consists of two components, each of which must be approved |
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separately. The components are: |
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(1) for a taxing unit other than a school district, the |
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rate that, if applied to the total taxable value, will impose the |
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total amount described by Section 26.04(e)(3)(C), less any amount |
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of additional sales and use tax revenue that will be used to pay |
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debt service, or, for a school district, the rate calculated under |
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Section 44.004(c)(5)(A)(ii)(b), Education Code; and |
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(2) the rate that, if applied to the total taxable |
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value, will impose the amount of taxes needed to fund maintenance |
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and operation expenditures of the taxing unit for the next year. |
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SECTION 4. Section 26.16(d-2), Tax Code, is amended to read |
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as follows: |
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(d-2) By September [August] 7 or as soon thereafter as |
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practicable, the county assessor-collector shall post on the |
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website the tax rate calculation forms described by Subsection |
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(d-1)(1) for the current tax year. |
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SECTION 5. Section 31.01(h), Tax Code, is amended to read as |
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follows: |
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(h) An assessor who assesses taxes for more than one taxing |
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unit may prepare and deliver separate bills for the taxes of a |
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taxing unit that does not adopt a tax rate for the year before the |
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30th [60th] day after the date the chief appraiser certifies the |
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appraisal roll for the taxing unit under Section 26.01 [of this |
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code] or, if the taxing unit participates in more than one appraisal |
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district, before the 30th [60th] day after the date it receives a |
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certified appraisal roll from any of the appraisal districts in |
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which it participates. If separate tax bills are prepared and |
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delivered under this subsection, the taxing unit or taxing units |
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that failed to adopt the tax rate before the prescribed deadline |
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must pay the additional costs incurred in preparing and mailing the |
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separate bills in addition to any other compensation required or |
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agreed to be paid for the appraisal services rendered. |
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SECTION 6. Sections 41.12(a) and (c), Tax Code, are amended |
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to read as follows: |
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(a) By August [July] 20, the appraisal review board shall: |
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(1) hear and determine all or substantially all timely |
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filed protests; |
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(2) determine all timely filed challenges; |
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(3) submit a list of its approved changes in the |
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records to the chief appraiser; and |
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(4) approve the records. |
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(c) The board of directors of an appraisal district |
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established for a county with a population of at least one million |
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by resolution may: |
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(1) postpone the deadline established by Subsection |
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(a) for the performance of the functions listed in that subsection |
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to a date not later than September 15 [August 30]; or |
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(2) provide that the appraisal review board may |
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approve the appraisal records if the sum of the appraised values, as |
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determined by the chief appraiser, of all properties on which a |
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protest has been filed but not determined does not exceed 10 percent |
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of the total appraised value of all other taxable properties. |
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SECTION 7. Section 41.44(a), Tax Code, is amended to read as |
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follows: |
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(a) Except as provided by Subsections (b), (c), (c-1), and |
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(c-2), to be entitled to a hearing and determination of a protest, |
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the property owner initiating the protest must file a written |
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notice of the protest with the appraisal review board having |
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authority to hear the matter protested: |
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(1) not later than May 15 or the 60th [30th] day after |
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the date that notice to the property owner was delivered to the |
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property owner as provided by Section 25.19, whichever is later; |
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(2) in the case of a protest of a change in the |
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appraisal records ordered as provided by Subchapter A of this |
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chapter or by Chapter 25, not later than the 30th day after the date |
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notice of the change is delivered to the property owner; |
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(3) in the case of a determination that a change in the |
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use of land appraised under Subchapter C, D, E, or H, Chapter 23, |
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has occurred, not later than the 30th day after the date the notice |
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of the determination is delivered to the property owner; |
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(4) in the case of a determination of eligibility for a |
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refund under Section 23.1243, not later than the 30th day after the |
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date the notice of the determination is delivered to the property |
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owner; or |
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(5) in the case of a protest of the modification or |
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denial of an application for an exemption under Section 11.35, or |
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the determination of an appropriate damage assessment rating for an |
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item of qualified property under that section, not later than the |
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30th day after the date the property owner receives the notice |
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required under Section 11.45(e). |
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SECTION 8. Section 41.45(a), Tax Code, is amended to read as |
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follows: |
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(a) On the filing of a notice as required by Section 41.44, |
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the appraisal review board shall schedule a hearing on the protest. |
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The appraisal review board shall schedule the hearing to be held as |
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soon as practicable but not later than the 60th [90th] day after the |
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date the board approves the appraisal records as provided by |
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Section 41.12. If more than one protest is filed relating to the |
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same property, the appraisal review board shall schedule a single |
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hearing on all timely filed protests relating to the property. A |
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hearing for a property that is owned in undivided or fractional |
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interests, including separate interests in a mineral in place, |
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shall be scheduled to provide for participation by all owners who |
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have timely filed a protest. |
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SECTION 9. This Act applies only to ad valorem taxes imposed |
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for a tax year beginning on or after the effective date of this Act. |
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SECTION 10. This Act takes effect January 1, 2026. |