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House Bill 804 |
House Author: Dale |
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Effective: 9-1-17 |
Senate Sponsor: Taylor, Van |
House Bill 804 amends the Tax Code to clarify the entitlement of a lessee of property who is contractually obligated to reimburse the property owner for taxes imposed on the property to receive a copy of any notice of the appraised value of the property and to require the property owner to send such notice not later than the 10th day after the date the property owner receives the notice from the appraisal review board. The bill authorizes the lessee to request that the chief appraiser of the appraisal district in which the property is located send such a notice to the lessee and requires the chief appraiser to send the notice not later than the fifth day after the date the notice is sent to the property owner, unless the appraisal district posts the appraised value of the property on the district's website by the same day. The bill authorizes the lessee to designate another person to act as the agent of the lessee with the same authority and subject to the same limitations as the lessee.