By: Ratliff S.B. No. 1395 A BILL TO BE ENTITLED AN ACT 1-1 relating to the right of a person leasing property to 1-2 administrative and judicial review of a determination of the 1-3 appraised value of the property for ad valorem taxation. 1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: 1-5 SECTION 1. Subchapter C, Chapter 41, Tax Code, is amended by 1-6 adding Section 41.413 to read as follows: 1-7 Sec. 41.413. PROTEST BY PERSON LEASING PROPERTY. (a) A 1-8 person leasing property who is contractually obligated to reimburse 1-9 the property owner for taxes imposed on the property is entitled to 1-10 protest before the appraisal review board a determination of the 1-11 appraised value of the property if the property owner does not file 1-12 a protest relating to the property. 1-13 (b) A person bringing a protest under this section is 1-14 considered the owner of the property for purposes of the protest. 1-15 The appraisal review board shall deliver a copy of any notice 1-16 relating to the protest and of the order determining the protest to 1-17 the owner of the property and the person bringing the protest. 1-18 SECTION 2. Subchapter A, Chapter 42, Tax Code, is amended by 1-19 adding Section 42.015 to read as follows: 1-20 Sec. 42.015. APPEAL BY PERSON LEASING PROPERTY. (a) A 1-21 person leasing property who is contractually obligated to reimburse 1-22 the property owner for taxes imposed on the property is entitled to 1-23 appeal an order of the appraisal review board determining a protest 1-24 brought by the person under Section 41.413. 2-1 (b) A person appealing an order of the appraisal review 2-2 board under this section is considered the owner of the property 2-3 for purposes of the appeal. The chief appraiser shall deliver a 2-4 copy of any notice relating to the appeal to the owner of the 2-5 property and to the person bringing the appeal. 2-6 SECTION 3. The importance of this legislation and the 2-7 crowded condition of the calendars in both houses create an 2-8 emergency and an imperative public necessity that the 2-9 constitutional rule requiring bills to be read on three several 2-10 days in each house be suspended, and this rule is hereby suspended, 2-11 and that this Act take effect and be in force from and after its 2-12 passage, and it is so enacted.