Enrolled Bill Summary

Senate Bill 1359 amends the Tax Code to direct the comptroller to prescribe a standard form for use by a property owner who offers an affidavit in lieu of appearing before an appraisal review board. Use of the form is not mandatory, but an affidavit must include the property owner's name, a description of the property that is the subject of the protest, and evidence or argument. The affidavit provisions take effect January 1, 2000. Certain corrective and conforming changes relating to review board informational notices and rendition statements take effect September 1, 1999.