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.