By:  Haggerty                                         H.B. No. 2619
       73R6676 JD-F
                                 A BILL TO BE ENTITLED
    1-1                                AN ACT
    1-2  relating to the payment of taxes pending appeal of a determination
    1-3  of an appraisal review board.
    1-4        BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
    1-5        SECTION 1.  Section 42.08(b), Tax Code, is amended to read as
    1-6  follows:
    1-7        (b)  A property owner who appeals as provided by this chapter
    1-8  must pay taxes on the property subject to the appeal in the amount
    1-9  required by this subsection before the delinquency date or the
   1-10  property owner forfeits the right to proceed to a final
   1-11  determination of the appeal.  The amount of taxes the property
   1-12  owner must pay on the property before the delinquency date to
   1-13  comply with this subsection is:
   1-14              (1)  the amount of taxes due on the portion of the
   1-15  taxable value of the property that is not in dispute <or the amount
   1-16  of taxes imposed on the property in the preceding year, whichever
   1-17  is greater>; or
   1-18              (2)  the amount of taxes due on the property under the
   1-19  order from which the appeal is taken.
   1-20        SECTION 2.  This Act takes effect September 1, 1993.  The
   1-21  change in law made by this Act applies to any petition for review
   1-22  filed under Chapter 42, Tax Code, as amended by this Act, on or
   1-23  after that date.
   1-24        SECTION 3.  The importance of this legislation and the
    2-1  crowded condition of the calendars in both houses create an
    2-2  emergency and an imperative public necessity that the
    2-3  constitutional rule requiring bills to be read on three several
    2-4  days in each house be suspended, and this rule is hereby suspended.