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