1-1 By: Ratliff S.B. No. 1395
1-2 (In the Senate - Filed April 21, 1993; April 21, 1993, read
1-3 first time and referred to Committee on Finance; May 5, 1993,
1-4 reported favorably by the following vote: Yeas 12, Nays 0;
1-5 May 5, 1993, sent to printer.)
1-6 COMMITTEE VOTE
1-7 Yea Nay PNV Absent
1-8 Montford x
1-9 Turner x
1-10 Armbrister x
1-11 Barrientos x
1-12 Bivins x
1-13 Ellis x
1-14 Haley x
1-15 Moncrief x
1-16 Parker x
1-17 Ratliff x
1-18 Sims x
1-19 Truan x
1-20 Zaffirini x
1-21 A BILL TO BE ENTITLED
1-22 AN ACT
1-23 relating to the right of a person leasing property to
1-24 administrative and judicial review of a determination of the
1-25 appraised value of the property for ad valorem taxation.
1-26 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-27 SECTION 1. Subchapter C, Chapter 41, Tax Code, is amended by
1-28 adding Section 41.413 to read as follows:
1-29 Sec. 41.413. PROTEST BY PERSON LEASING PROPERTY. (a) A
1-30 person leasing property who is contractually obligated to reimburse
1-31 the property owner for taxes imposed on the property is entitled to
1-32 protest before the appraisal review board a determination of the
1-33 appraised value of the property if the property owner does not file
1-34 a protest relating to the property.
1-35 (b) A person bringing a protest under this section is
1-36 considered the owner of the property for purposes of the protest.
1-37 The appraisal review board shall deliver a copy of any notice
1-38 relating to the protest and of the order determining the protest to
1-39 the owner of the property and the person bringing the protest.
1-40 SECTION 2. Subchapter A, Chapter 42, Tax Code, is amended by
1-41 adding Section 42.015 to read as follows:
1-42 Sec. 42.015. APPEAL BY PERSON LEASING PROPERTY. (a) A
1-43 person leasing property who is contractually obligated to reimburse
1-44 the property owner for taxes imposed on the property is entitled to
1-45 appeal an order of the appraisal review board determining a protest
1-46 brought by the person under Section 41.413.
1-47 (b) A person appealing an order of the appraisal review
1-48 board under this section is considered the owner of the property
1-49 for purposes of the appeal. The chief appraiser shall deliver a
1-50 copy of any notice relating to the appeal to the owner of the
1-51 property and to the person bringing the appeal.
1-52 SECTION 3. The importance of this legislation and the
1-53 crowded condition of the calendars in both houses create an
1-54 emergency and an imperative public necessity that the
1-55 constitutional rule requiring bills to be read on three several
1-56 days in each house be suspended, and this rule is hereby suspended,
1-57 and that this Act take effect and be in force from and after its
1-58 passage, and it is so enacted.
1-59 * * * * *
1-60 Austin,
1-61 Texas
1-62 May 5, 1993
1-63 Hon. Bob Bullock
1-64 President of the Senate
1-65 Sir:
1-66 We, your Committee on Finance to which was referred S.B. No. 1395,
1-67 have had the same under consideration, and I am instructed to
1-68 report it back to the Senate with the recommendation that it do
2-1 pass and be printed.
2-2 Montford,
2-3 Chairman
2-4 * * * * *
2-5 WITNESSES
2-6 No witnesses appeared on S.B. No. 1395.