By:  Henderson                                         S.B. No. 166
       73R2035 JD-D
                                 A BILL TO BE ENTITLED
    1-1                                AN ACT
    1-2  relating to changes in a property tax appraisal roll.
    1-3        BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
    1-4        SECTION 1.  Sections 25.25(d), (e), (f), and (g), Tax Code,
    1-5  are amended to read as follows:
    1-6        (d)  At any time prior to the date the taxes become
    1-7  delinquent, the property owner and the chief appraiser may file a
    1-8  joint motion with the appraisal review board to correct an error
    1-9  that resulted in an incorrect appraised value for the owner's
   1-10  property.
   1-11        (e)  At any time prior to the date the taxes become
   1-12  delinquent, a property owner or the chief appraiser may file a
   1-13  motion with the appraisal review board to change the appraisal roll
   1-14  to correct an error that resulted in an incorrect appraised value
   1-15  for the owner's property.  However, the error may not be corrected
   1-16  unless it resulted in an appraised value that exceeds by more than
   1-17  one-third the correct appraised value.  If the appraisal roll is
   1-18  changed under this subsection, the property owner must pay to each
   1-19  affected taxing unit a late-correction penalty equal to 10 percent
   1-20  of the amount of taxes as calculated on the basis of the corrected
   1-21  appraised value.
   1-22        (f)  The appraisal roll may not be changed under Subsection
   1-23  (e) <this subsection> if the property was the subject of a protest
   1-24  brought by the property owner under Chapter 41 or if the appraised
    2-1  value of the property was established as a result of a written
    2-2  agreement between the property owner or his agent and the appraisal
    2-3  district.
    2-4        (g) <(e)>  A party bringing a motion under Subsection (d) or
    2-5  (e) <of this section> is entitled to a hearing on and a
    2-6  determination of the motion by the appraisal review board.  Not
    2-7  later than 15 days before the hearing, the board must deliver
    2-8  written notice of the date, time, and place of the hearing to the
    2-9  chief appraiser, the property owner, and the presiding officer of
   2-10  the governing body of each taxing unit in which the property is
   2-11  located.  The chief appraiser, the property owner, and each taxing
   2-12  unit are entitled to present evidence and argument at the hearing
   2-13  and to receive written notice of the board's determination of the
   2-14  motion.  A property owner who files the motion must comply with the
   2-15  payment requirements of Section 42.08 of this code or he forfeits
   2-16  his right to a final determination of the motion.
   2-17        (h) <(f)>  The chief appraiser shall certify each change made
   2-18  as provided by this section to the assessor for each unit affected
   2-19  by the change within five days after the date the change is
   2-20  entered.
   2-21        (i) <(g)>  Within 45 days after receiving notice of the
   2-22  appraisal review board's determination of a motion under this
   2-23  section, the property owner or the chief appraiser may file suit to
   2-24  compel the board to order a change in the appraisal roll as
   2-25  required by this section.
   2-26        SECTION 2.  This Act takes effect September 1, 1993.
   2-27        SECTION 3.  The importance of this legislation and the
    3-1  crowded condition of the calendars in both houses create an
    3-2  emergency   and   an   imperative   public   necessity   that   the
    3-3  constitutional rule requiring bills to be read on three several
    3-4  days in each house be suspended, and this rule is hereby suspended.