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.