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.
1-52 * * * * *