SENATE BILL 1097 |
SENATE AUTHOR: Nixon, Drew |
EFFECTIVE: 09-01-99 |
HOUSE SPONSOR: McReynolds |
Senate Bill 1097 amends Tax Code provisions relating to appraisal review board hearings to entitle the state or a political subdivision to representation, and to notice of the hearing, if a protest or challenge involves a taxable leasehold or other possessory interest in real property that it owns. The attorney general or a representative of the state agency that owns the property may appear and offer evidence and argument on behalf of the state. A political subdivision may designate a person to appear on its behalf. A state or political subdivision is similarly entitled to intervene in an appeal of an appraisal review board order involving a taxable leasehold or other possessory interest in real property that it owns.