By Craddick H.B. No. 2610
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the collection of delinquent ad valorem taxes and the
1-3 appraisal of property for ad valorem tax purposes.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 33.47(c), Tax Code, is amended to read as
1-6 follows:
1-7 (c) In a suit to collect a tax, a tax receipt issued under
1-8 Section 31.075 of this code, or an electronic replica of the
1-9 receipt, that states that a tax has been paid is <constitutes>
1-10 prima facie evidence that the tax has been paid as stated by the
1-11 receipt or electronic replica.
1-12 SECTION 2. Section 41.45(d), Tax Code, is amended to read as
1-13 follows:
1-14 (d) An appraisal review board consisting of more than three
1-15 members may sit in panels of not fewer than three members to
1-16 conduct protest hearings. However, the determination of a protest
1-17 heard by a panel must be made by the board. If the recommendation
1-18 of a panel is not accepted by the board, the board may refer the
1-19 matter for rehearing to a panel composed of members who did not
1-20 hear the original hearing or, if there are not at least three
1-21 members who did not hear the original protest, the board may
1-22 determine the protest. Before determining a protest or conducting
1-23 a rehearing before a new panel or the board, the board shall
1-24 deliver notice of the hearing or meeting to determine the protest
2-1 in accordance with the provisions of this subchapter.
2-2 SECTION 3. Section 41.61(c), Tax Code, is amended to read as
2-3 follows:
2-4 (c) An appraisal review board may not issue a subpoena under
2-5 this section unless the board holds a hearing at which the board
2-6 determines that good cause exists for the issuance of the subpoena.
2-7 The appraisal review board before which a good cause hearing is
2-8 scheduled shall deliver written notice to the party being
2-9 subpoenaed and parties to the protest of the date, time, and place
2-10 of the hearing. The board shall deliver the notice not later than
2-11 the 5th day before the date of the good cause hearing. The party
2-12 being subpoenaed must have an opportunity to be heard at the good
2-13 cause hearing.
2-14 SECTION 4. This Act takes effect September 1, 1995.
2-15 SECTION 5. The importance of this legislation and the
2-16 crowded condition of the calendars in both houses create an
2-17 emergency and an imperative public necessity that the
2-18 constitutional rule requiring bills to be read on three several
2-19 days in each house be suspended, and this rule is hereby suspended,
2-20 and that this Act take effect and be in force from and after its
2-21 passage, and it is so enacted.