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House Bill 538 |
House Author: Callegari |
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Effective: 1-1-08 |
Senate Sponsor: Nichols |
House Bill 538 amends the Tax Code to authorize the board of directors of an appraisal district established for a county with a population of at least one million to either postpone the July 20 deadline to hear and determine all timely filed property tax appraisal protests and challenges and approve the appraisal records or else approve the appraisal records as determined by the chief appraiser if the sum of the appraised values of all properties in question does not exceed 10 percent of the total appraised value of all other taxable property. The bill entitles a property owner who has not designated an agent to represent the owner at a hearing to one postponement without the need to show cause and an unlimited number of subsequent postponements on a showing of reasonable cause, and it includes provisions relating to the date by which a protest hearing may be postponed and sets out the process for submission, approval, or denial of a request for postponement. The bill also requires the appraisal review board to include information relating to an owner's entitlement to postponement in the notice of a scheduled protest hearing.