BILL ANALYSIS


                                                         S.B. 625
                                                       By: Harris
                                                          Finance
                                                          4-21-95
                                     Committee Report (Unamended)
BACKGROUND

A person who owns property on January 1 of the tax year must file
a protest before the Appraisal Review Board.  The property owner
may appoint an agent to protest if the property owner does so in
writing.  Some appraisal offices have interpreted Section 1.111 of
the Tax Code to mean that a hearing date cannot be set until the
owner names a designee.  This has caused an impediment in setting
hearing to protest appraisals.

PURPOSE

As proposed, S.B. 625 sets forth the procedures for the filing of
a notice of protest with an appraisal review board by an
undersigned agent.

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 Chapter 41C, by adding Section 41.445, as
follows:

     Sec. 41.445.  FILING OF NOTICE OF PROTEST BY UNDESIGNATED
     AGENT.  (a)  Authorizes an agent of a property owner to file
     a notice of protest on behalf of the property owner regardless
     of whether a designation of the agent is on file with the
     appraisal district.
     
     (b)  Requires the appraisal review board to schedule a
       hearing on the protest and to send notice of the hearing on
       the protest to the property owner or any person the property
       owner has designated to receive the notice, upon filing of
       the notice by the agent.
        
       (c)  Requires the notice of hearing to state that an agent
       may not represent the property owner at the hearing on the
       protest unless a designation of the agent is on file with
       the appraisal district on the date of the hearing, if a
       designation of the agent is not on file with the appraisal
       district.
       
       (d)  Prohibits an agent from representing a property owner
       at a hearing unless a designation of the agent is on file
       with the appraisal district on the date of the hearing.
       
SECTION 2. Makes application of this Act prospective.

SECTION 3. Effective date: September 1, 1995.

SECTION 4. Emergency clause.