By:  Ratliff                                           S.B. No. 783
                                 A BILL TO BE ENTITLED
                                        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 property who is contractually obligated to reimburse
    1-9  the property owner for taxes imposed on the property is entitled to
   1-10  protest before the appraisal review board a determination of the
   1-11  appraised value of the property if the property owner does not file
   1-12  a protest relating to the property.
   1-13        (b)  A person bringing a protest under this section is
   1-14  considered the owner of the property for purposes of the protest.
   1-15  The appraisal review board shall deliver a copy of any notice
   1-16  relating to the protest and of the order determining the protest to
   1-17  the owner of the property and the person bringing the protest.
   1-18        (c)  The property owner shall timely send to the person
   1-19  leasing the property a copy of any notice of the property's
   1-20  reappraisal received by the property owner.  Failure of the owner
   1-21  to send a copy of the notice to the person leasing the property
   1-22  does not affect the time within which the person leasing the
   1-23  property may protest the appraised value.
   1-24        SECTION 2.  Subchapter A, Chapter 42, Tax Code, is amended by
    2-1  adding Section 42.015 to read as follows:
    2-2        Sec. 42.015.  APPEAL BY PERSON LEASING PROPERTY.  (a)  A
    2-3  person leasing property who is contractually obligated to reimburse
    2-4  the property owner for taxes imposed on the property is entitled to
    2-5  appeal an order of the appraisal review board determining a protest
    2-6  brought by the person under Section 41.413.
    2-7        (b)  A person appealing an order of the appraisal review
    2-8  board under this section is considered the owner of the property
    2-9  for purposes of the appeal.  The chief appraiser shall deliver a
   2-10  copy of any notice relating to the appeal to the owner of the
   2-11  property and to the person bringing the appeal.
   2-12        SECTION 3.  The importance of this legislation and the
   2-13  crowded condition of the calendars in both houses create an
   2-14  emergency and an imperative public necessity that the
   2-15  constitutional rule requiring bills to be read on three several
   2-16  days in each house be suspended, and this rule is hereby suspended,
   2-17  and that this Act take effect and be in force from and after its
   2-18  passage, and it is so enacted.
   2-19                       COMMITTEE AMENDMENT NO. 1
   2-20        Amend S.B. 783 as follows:
   2-21        (1)  On line 8, between "leasing" and "property", insert
   2-22  "tangible personal"
   2-23        (2)  Insert new subsection (b) to read as follows:
   2-24        (b)  A person leasing real property who is contractually
   2-25  obligated to reimburse the property owner for taxes imposed on the
   2-26  property is entitled to protest before the appraisal review board a
   2-27  determination of the appraised value of the property if the
    3-1  property owner does not file a protest relating to the property.
    3-2  The protest provided by this subsection is limited to a single
    3-3  protest by either the property owner or the lessee.
    3-4        (3)  Renumber following subsections appropriately.
    3-5                                                             Marchant