1-1  By:  Craddick (Senate Sponsor - Turner)               H.B. No. 2610
    1-2        (In the Senate - Received from the House May 1, 1995;
    1-3  May 2, 1995, read first time and referred to Committee on Finance;
    1-4  May 16, 1995, reported favorably by the following vote:  Yeas 13,
    1-5  Nays 0; May 16, 1995, sent to printer.)
    1-6                         A BILL TO BE ENTITLED
    1-7                                AN ACT
    1-8  relating to the collection of delinquent ad valorem taxes and the
    1-9  appraisal of property for ad valorem tax purposes.
   1-10        BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
   1-11        SECTION 1.  Section 33.47(c), Tax Code, is amended to read as
   1-12  follows:
   1-13        (c)  In a suit to collect a tax, a tax receipt issued under
   1-14  Section 31.075 of this code, or an electronic replica of the
   1-15  receipt, that states that a tax has been paid is <constitutes>
   1-16  prima facie evidence that the tax has been paid as stated by the
   1-17  receipt or electronic replica.
   1-18        SECTION 2.  Section 41.45(d), Tax Code, is amended to read as
   1-19  follows:
   1-20        (d)  An appraisal review board consisting of more than three
   1-21  members may sit in panels of not fewer than three members to
   1-22  conduct protest hearings.  However, the determination of a protest
   1-23  heard by a panel must be made by the board.  If the recommendation
   1-24  of a panel is not accepted by the board, the board may refer the
   1-25  matter for rehearing to a panel composed of members who did not
   1-26  hear the original hearing or, if there are not at least three
   1-27  members who did not hear the original protest, the board may
   1-28  determine the protest.  Before determining a protest or conducting
   1-29  a rehearing before a new panel or the board, the board shall
   1-30  deliver notice of the hearing or meeting to determine the protest
   1-31  in accordance with the provisions of this subchapter.
   1-32        SECTION 3.  Section 41.61(c), Tax Code, is amended to read as
   1-33  follows:
   1-34        (c)  An appraisal review board may not issue a subpoena under
   1-35  this section unless the board holds a hearing at which the board
   1-36  determines that good cause exists for the issuance of the subpoena.
   1-37  The appraisal review board before which a good cause hearing is
   1-38  scheduled shall deliver written notice to the party being
   1-39  subpoenaed and parties to the protest of the date, time, and place
   1-40  of the hearing.  The board shall deliver the notice not later than
   1-41  the 5th day before the date of the good cause hearing.  The party
   1-42  being subpoenaed must have an opportunity to be heard at the good
   1-43  cause hearing.
   1-44        SECTION 4.  This Act takes effect September 1, 1995.
   1-45        SECTION 5.  The importance of this legislation and the
   1-46  crowded condition of the calendars in both houses create an
   1-47  emergency and an imperative public necessity that the
   1-48  constitutional rule requiring bills to be read on three several
   1-49  days in each house be suspended, and this rule is hereby suspended,
   1-50  and that this Act take effect and be in force from and after its
   1-51  passage, and it is so enacted.
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