By: Henderson S.B. No. 865
73R5963 JD-D
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to duties and functions of appraisal review boards and to
1-3 certain property tax agreements.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 1.111(e), Tax Code, is amended to read as
1-6 follows:
1-7 (e) An agreement between <an agent for> a property owner or
1-8 the owner's agent and the chief appraiser <relating to a matter
1-9 that may be protested to the appraisal review board> is <not> final
1-10 if the agreement relates to a matter:
1-11 (1) that may be protested to the appraisal review
1-12 board or on which a protest has been filed, but not
1-13 determined <unless approved> by the <appraisal review> board; or
1-14 (2) that may be corrected under Section 25.25 or on
1-15 which a motion for correction under that section has been filed,
1-16 but not determined by the board.
1-17 SECTION 2. The heading to Section 25.22, Tax Code, is
1-18 amended to read as follows:
1-19 Sec. 25.22. SUBMISSION OF APPRAISAL RECORDS <FOR REVIEW AND
1-20 PROTEST>.
1-21 SECTION 3. Section 25.22(a), Tax Code, is amended to read as
1-22 follows:
1-23 (a) By May 15 or as soon thereafter as practicable, the
1-24 chief appraiser shall submit the completed appraisal records to the
2-1 appraisal review board <for review and determination of protests>.
2-2 However, the chief appraiser may not submit the records until the
2-3 chief appraiser has delivered the notices required by Subsection
2-4 (d) of Section 11.45, Subsection (d) of Section 23.44, Subsection
2-5 (d) of Section 23.57, Subsection (d) of Section 23.79, Subsection
2-6 (d) of Section 23.85, Subsection (d) of Section 23.95, and Section
2-7 25.19.
2-8 SECTION 4. Section 25.23(d), Tax Code, is amended to read as
2-9 follows:
2-10 (d) Supplemental appraisal records are subject to <review,>
2-11 protest<,> and appeal as provided by Chapters 41 and 42 <of this
2-12 code>. However, a property owner must file a notice of protest
2-13 within 30 days after the date notice is delivered as required by
2-14 Section 25.19. If a property owner files a notice of protest, the
2-15 appraisal review board shall hear and determine the protest within
2-16 30 days after the filing of the protest or as soon thereafter as
2-17 practicable. If a property owner does not file a protest within
2-18 the protest deadline, the appraisal review board shall complete its
2-19 review of the supplemental appraisal records within 30 days after
2-20 the protest deadline or as soon thereafter as practicable.
2-21 SECTION 5. Section 41.01, Tax Code, is amended to read as
2-22 follows:
2-23 Sec. 41.01. DUTIES <SCOPE> OF APPRAISAL REVIEW BOARD. The
2-24 appraisal review board shall <examine the appraisal records for the
2-25 appraisal district to determine whether>:
2-26 (1) determine protests initiated by property owners
2-27 <appraisals are substantially uniform in terms of their
3-1 relationship to the appraised value required by law>;
3-2 (2) determine challenges initiated by taxing units <an
3-3 exemption or a partial exemption is improperly granted>;
3-4 (3) correct clerical errors in the appraisal records
3-5 and the appraisal rolls <land is improperly granted appraisal as
3-6 provided by Subchapter C, D, or E, Chapter 23 of this code>; <or>
3-7 (4) approve or disapprove corrections to the appraisal
3-8 records and the appraisal roll that are recommended by the chief
3-9 appraiser;
3-10 (5) act on motions to correct appraisal rolls under
3-11 Section 25.25; and
3-12 (6) take any other action or make any other
3-13 determination that this title specifically authorizes or
3-14 requires <the records do not conform to the requirements of law in
3-15 any other respect>.
3-16 SECTION 6. Section 41.02, Tax Code, is amended to read as
3-17 follows:
3-18 Sec. 41.02. ACTION BY BOARD. After making a determination
3-19 or decision under Section 41.01, <If after reviewing the appraisal
3-20 records> the appraisal review board <finds that appraisals are not
3-21 substantially uniform or that the records do not conform to the
3-22 requirements of law in some other respect, the board> shall <refer
3-23 the matter to the appraisal office and> by written order <shall>
3-24 direct the chief appraiser to correct or change the appraisal <make
3-25 the reappraisals or corrections in the> records or the appraisal
3-26 roll <that are necessary> to conform the appraisal records or the
3-27 appraisal roll to the board's determination or
4-1 decision <requirements of law>.
4-2 SECTION 7. The heading to Section 41.12, Tax Code, is
4-3 amended to read as follows:
4-4 Sec. 41.12. APPROVAL <COMPLETION> OF APPRAISAL RECORDS
4-5 <REVIEW> BY BOARD.
4-6 SECTION 8. Section 41.12(a), Tax Code, is amended to read as
4-7 follows:
4-8 (a) By July 20, the <The> appraisal review board shall:
4-9 (1) hear and determine all or substantially all timely
4-10 filed protests;
4-11 (2) determine all timely filed challenges;
4-12 (3) <complete its review of the appraisal records,
4-13 approve the records, and> submit a list of its approved changes in
4-14 the records to the chief appraiser; and
4-15 (4) approve the records <by July 20>.
4-16 SECTION 9. Sections 41.47(a) and (b), Tax Code, are amended
4-17 to read as follows:
4-18 (a) Except as provided by Subsection (b), the <The>
4-19 appraisal review board hearing a protest shall determine the
4-20 protest and make its decision by written order.
4-21 (b) If the property owner or the owner's agent and the chief
4-22 appraiser enter into an agreement that resolves a protest that has
4-23 been filed but not determined by the board, the board shall dismiss
4-24 the protest by written order.
4-25 (c) <(b)> If on determining a protest the board finds that
4-26 the appraisal records are incorrect in some respect raised by the
4-27 protest, the board by its order shall correct the appraisal records
5-1 by changing the appraised value placed on the protesting property
5-2 owner's property or by making the other changes in the appraisal
5-3 records that are necessary to conform the records to the
5-4 requirements of law. If the appraised value of a taxable property
5-5 interest, other than an interest owned by a public utility or by a
5-6 cooperative corporation organized to provide utility service, is
5-7 changed as the result of a protest or challenge, the board shall
5-8 change the appraised value of all other interests, other than an
5-9 interest owned by a public utility or by a cooperative corporation
5-10 organized to provide utility service, in the same property,
5-11 including a mineral in place, in proportion to the ownership
5-12 interests.
5-13 SECTION 10. Section 41.66(g), Tax Code, is amended to read
5-14 as follows:
5-15 (g) At the beginning of a hearing on a protest, each member
5-16 of the appraisal review board hearing the protest must sign an
5-17 affidavit stating that in determining the protest, the member will
5-18 not consider any information or evidence that is not presented to
5-19 the board by the parties during the protest hearing, and that the
5-20 board member has not communicated with another person in violation
5-21 of Subsection (f). If a board member has communicated with another
5-22 person in violation of Subsection (f), the member must be recused
5-23 from the proceeding and may not hear, deliberate on, or vote on the
5-24 determination of the protest. The board of directors of the
5-25 appraisal district shall adopt and implement a policy concerning
5-26 the temporary replacement of an appraisal review board member who
5-27 has communicated with another person in violation of Subsection
6-1 (f).
6-2 SECTION 11. Sections 42.21(b) and (d), Tax Code, are amended
6-3 to read as follows:
6-4 (b) A petition for review brought under Section 42.02 must
6-5 be brought against the owner of the property involved in the
6-6 appeal. A petition for review brought under Section 42.031 must be
6-7 brought against the appraisal district and against the owner of the
6-8 property involved in the appeal. A petition for review brought
6-9 under Subdivision (2) or (3) of Section 42.01 or under Section
6-10 42.03 must be brought against the comptroller. Any other petition
6-11 for review under this chapter must be brought against the appraisal
6-12 district. <A petition for review is not required to be brought
6-13 against the appraisal review board, but may be brought against the
6-14 appraisal review board in addition to any other required party, if
6-15 appropriate.>
6-16 (d) An appraisal district is served by service on the chief
6-17 appraiser at any time or by service on any other officer or
6-18 employee of the appraisal district present at the appraisal office
6-19 at a time when the appraisal office is open for business with the
6-20 public. <An appraisal review board is served by service on the
6-21 chairman of the appraisal review board.> Citation of a party is
6-22 issued and served in the manner provided by law for civil suits
6-23 generally.
6-24 SECTION 12. This Act takes effect January 1, 1994.
6-25 SECTION 13. The importance of this legislation and the
6-26 crowded condition of the calendars in both houses create an
6-27 emergency and an imperative public necessity that the
7-1 constitutional rule requiring bills to be read on three several
7-2 days in each house be suspended, and this rule is hereby suspended.