By Craddick                                           H.B. No. 2610
          Substitute the following for H.B. No. 2610:
          By Craddick                                       C.S.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 41.15(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.