1-1 By: Harris S.B. No. 625
1-2 (In the Senate - Filed February 16, 1995; February 20, 1995,
1-3 read first time and referred to Committee on Finance;
1-4 April 20, 1995, reported favorably by the following vote: Yeas 11,
1-5 Nays 0; April 20, 1995, sent to printer.)
1-6 A BILL TO BE ENTITLED
1-7 AN ACT
1-8 relating to the filing of a notice of protest with an appraisal
1-9 review board by an undesignated agent.
1-10 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-11 SECTION 1. Subchapter C, Chapter 41, Tax Code, is amended by
1-12 adding Section 41.445 to read as follows:
1-13 Sec. 41.445. FILING OF NOTICE OF PROTEST BY UNDESIGNATED
1-14 AGENT. (a) An agent of a property owner may file a notice of
1-15 protest under Section 41.44 on behalf of the property owner
1-16 regardless of whether a designation of the agent under Section
1-17 1.111 is on file with the appraisal district.
1-18 (b) On the filing of the notice by the agent, the appraisal
1-19 review board shall:
1-20 (1) schedule a hearing on the protest under Section
1-21 41.45; and
1-22 (2) send notice of the hearing on the protest under
1-23 Section 41.46 to the property owner or any person the property
1-24 owner has designated to receive the notice under Section 1.111.
1-25 (c) If the notice of protest was filed by an agent for the
1-26 property owner and a designation of the agent is not on file with
1-27 the appraisal district, the notice of hearing shall state that an
1-28 agent may not represent the property owner at the hearing on the
1-29 protest unless a designation of the agent is on file with the
1-30 appraisal district on the date of the hearing.
1-31 (d) An agent may not represent a property owner at a hearing
1-32 under Section 41.45 unless a designation of the agent is on file
1-33 with the appraisal district on the date of the hearing.
1-34 SECTION 2. The change in law made by this Act applies only
1-35 to a notice of protest filed on or after the effective date of this
1-36 Act. A notice of protest filed before the effective date of this
1-37 Act is covered by the law in effect when the notice was filed, and
1-38 that law is continued in effect for that purpose.
1-39 SECTION 3. This Act takes effect September 1, 1995.
1-40 SECTION 4. The importance of this legislation and the
1-41 crowded condition of the calendars in both houses create an
1-42 emergency and an imperative public necessity that the
1-43 constitutional rule requiring bills to be read on three several
1-44 days in each house be suspended, and this rule is hereby suspended.
1-45 * * * * *