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House Bill 1680 |
House Author: Swinford |
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Effective: 6-15-07 |
Senate Sponsor: Seliger |
House Bill 1680 amends the Tax Code to prohibit a chief appraiser from appealing an order of the appraisal review board determining a taxpayer protest involving certain property valued at less than $1 million unless the chief appraiser alleges that the taxpayer, or a person acting on the taxpayer's behalf, committed fraud, made a material misrepresentation, or presented fraudulent evidence in the hearing before the board. The bill also requires a property owner who protests a ruling of the appraisal review board and who elects to pay the taxes due on the portion of the value of property that is not in dispute as a prerequisite to proceeding to a final determination of the appeal to include as part of the appeal a written statement disclosing the amount of taxes the owner proposes to pay.