BILL ANALYSIS H.B. 2610 By: Craddick (Brown) Finance 05-16-95 Senate Committee Report (Unamended) BACKGROUND Under current law, a tax receipt constitutes prima facie evidence that the tax has been paid as stated by the receipt. For taxpayers with multiple properties, however, the retention of paper tax receipts in this age of electronic imaging is costly and inefficient. In large appraisal districts, many protests are heard by three-member panels. However, the entire appraisal review board must still make the determination of the protest. This creates a problem if the full board does not accept the recommendations of the panel because the taxpayer does not have the opportunity to appear before the board at the determination of the protest. In the past, some boards have converted protest hearings into good cause hearings without notice to the taxpayer and an opportunity for the taxpayer to be heard. PURPOSE As proposed, H.B. 2610 allows an electronic replica of a tax to "stand in" for the paper copy as prima facie evidence that the tax was paid and authorizes the board to either refer the protest to a new panel for rehearing or determine the protest upon notice of the hearing or meeting to the taxpayer. H.B. 2610 also requires the board to give notice to the taxpayer of a good cause hearing not later than five days before the hearing. RULEMAKING AUTHORITY It is the committee's opinion that this bill does not grant any additional rulemaking authority to a state officer, institution, or agency. SECTION BY SECTION ANALYSIS SECTION 1. Amends Section 33.47(c), Tax Code, to provide that a tax receipt issued under Section 31.075 of this code, or an electronic replica of the receipt, that states that a tax has been paid is prima facie evidence that the tax has been paid as stated by the receipt or electronic replica. SECTION 2. Amends Section 41.45(d), Tax Code, to authorize the appraisal review board (board) to refer the matter for rehearing to a panel composed of members who did not hear the original hearing if the recommendation of a panel is not accepted by the board, or authorizes the board to determine the protest if there are not at least three members who did not hear the original protest. Requires the board to deliver notice of the hearing or meeting to determine the protest in accordance with the provisions of this subchapter. SECTION 3. Amends Section 41.61(c), Tax Code, to require the board before which a good cause hearing is scheduled to deliver written notice to the party being subpoenaed and parties to the protest of the date, time, and place of the hearing. Requires the board to deliver the notice not later than the fifth day before the date of the good cause hearing. Requires the party being subpoenaed to have an opportunity to be heard at the good cause hearing. SECTION 4. Effective date: September 1, 1995. SECTION 5. Emergency clause. Effective date: upon passage.