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House Bill 455 |
House Author: Metcalf et al. |
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Effective: 9-1-17 |
Senate Sponsor: Nichols |
House Bill 455 amends the Tax Code to authorize a property owner to appear by telephone conference call to offer argument at a protest hearing before the appraisal review board of an appraisal district and to require a property owner appearing by telephone conference call to offer any evidence by affidavit to the board hearing the protest before the board begins the hearing. The bill requires the board to conduct a hearing on a protest by telephone conference call if the property owner provides certain notice to the board or if the board proposes that the hearing be conducted by telephone conference call and the property owner agrees. If a property owner elects to have a hearing on a protest conducted by telephone conference call, the board is required to provide a telephone number for the property owner to call to participate in the hearing and to hold the hearing in a location equipped with telephone equipment that allows each board member and the other parties to the protest who are present at the hearing to hear the property owner offer argument. A property owner is responsible for providing access to another person that the owner invites to participate in the hearing.