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Senate Bill 828 |
Senate Author: Janek |
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Effective: 1-1-06 |
House Sponsor: Eiland |
Senate Bill 828 amends the Tax Code to permit late filing of a notice of protest with an appraisal review board for a property owner who was working for a period of at least 20 days in the Gulf of Mexico on an offshore drilling or production facility or on a vessel or who was serving on full-time active duty in the U.S. armed forces outside the United States at the time the filing deadline passed. The bill requires the property owner to submit appropriate evidence of that fact to the appraisal review board and to file the notice of protest before the taxes on the property become delinquent.