S.B. No. 783 AN ACT 1-1 relating to the right of a person leasing property to 1-2 administrative and judicial review of a determination of the 1-3 appraised value of the property for ad valorem taxation. 1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: 1-5 SECTION 1. Subchapter C, Chapter 41, Tax Code, is amended by 1-6 adding Section 41.413 to read as follows: 1-7 Sec. 41.413. PROTEST BY PERSON LEASING PROPERTY. (a) A 1-8 person leasing tangible personal property who is contractually 1-9 obligated to reimburse the property owner for taxes imposed on the 1-10 property is entitled to protest before the appraisal review board a 1-11 determination of the appraised value of the property if the 1-12 property owner does not file a protest relating to the property. 1-13 (b) A person leasing real property who is contractually 1-14 obligated to reimburse the property owner for taxes imposed on the 1-15 property is entitled to protest before the appraisal review board a 1-16 determination of the appraised value of the property if the 1-17 property owner does not file a protest relating to the property. 1-18 The protest provided by this subsection is limited to a single 1-19 protest by either the property owner or the lessee. 1-20 (c) A person bringing a protest under this section is 1-21 considered the owner of the property for purposes of the protest. 1-22 The appraisal review board shall deliver a copy of any notice 1-23 relating to the protest and of the order determining the protest to 1-24 the owner of the property and the person bringing the protest. 2-1 (d) The property owner shall timely send to the person 2-2 leasing the property a copy of any notice of the property's 2-3 reappraisal received by the property owner. Failure of the owner 2-4 to send a copy of the notice to the person leasing the property 2-5 does not affect the time within which the person leasing the 2-6 property may protest the appraised value. 2-7 SECTION 2. Subchapter A, Chapter 42, Tax Code, is amended by 2-8 adding Section 42.015 to read as follows: 2-9 Sec. 42.015. APPEAL BY PERSON LEASING PROPERTY. (a) A 2-10 person leasing property who is contractually obligated to reimburse 2-11 the property owner for taxes imposed on the property is entitled to 2-12 appeal an order of the appraisal review board determining a protest 2-13 brought by the person under Section 41.413. 2-14 (b) A person appealing an order of the appraisal review 2-15 board under this section is considered the owner of the property 2-16 for purposes of the appeal. The chief appraiser shall deliver a 2-17 copy of any notice relating to the appeal to the owner of the 2-18 property and to the person bringing the appeal. 2-19 SECTION 3. The importance of this legislation and the 2-20 crowded condition of the calendars in both houses create an 2-21 emergency and an imperative public necessity that the 2-22 constitutional rule requiring bills to be read on three several 2-23 days in each house be suspended, and this rule is hereby suspended, 2-24 and that this Act take effect and be in force from and after its 2-25 passage, and it is so enacted.