By Craddick H.B. No. 2610
74R6895 SMH-D
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. The panel may determine a protest or
1-17 defer determination of the protest to the full appraisal review
1-18 board. A panel that determines a protest shall make its decision
1-19 by written order. <However, the determination of a protest heard
1-20 by a panel must be made by the board.>
1-21 SECTION 3. Section 41.61(c), Tax Code, is amended to read as
1-22 follows:
1-23 (c) An appraisal review board may not issue a subpoena under
1-24 this section unless the board holds a hearing at which the board
2-1 determines that good cause exists for the issuance of the subpoena.
2-2 Not later than the 15th day before the date of the good cause
2-3 hearing, the board shall deliver written notice to the person
2-4 named in the subpoena and to each party to the protest of the
2-5 date, time, and location of the hearing. The person named in the
2-6 subpoena is entitled to be heard at the good cause hearing.
2-7 SECTION 4. This Act takes effect September 1, 1995.
2-8 SECTION 5. The importance of this legislation and the
2-9 crowded condition of the calendars in both houses create an
2-10 emergency and an imperative public necessity that the
2-11 constitutional rule requiring bills to be read on three several
2-12 days in each house be suspended, and this rule is hereby suspended.