By Ratliff                                             S.B. No. 783
       74R7102 JD-D
                                 A BILL TO BE ENTITLED
    1-1                                AN ACT
    1-2  relating to the right of a person leasing property to
    1-3  administrative and judicial review of a determination of the
    1-4  appraised value of the property for ad valorem taxation.
    1-5        BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
    1-6        SECTION 1.  Subchapter C, Chapter 41, Tax Code, is amended by
    1-7  adding Section 41.413 to read as follows:
    1-8        Sec. 41.413.  PROTEST BY PERSON LEASING PROPERTY.  (a)  A
    1-9  person leasing property who is contractually obligated to reimburse
   1-10  the property owner for taxes imposed on the property is entitled to
   1-11  protest before the appraisal review board a determination of the
   1-12  appraised value of the property if the property owner does not file
   1-13  a protest relating to the property.
   1-14        (b)  A person bringing a protest under this section is
   1-15  considered the owner of the property for purposes of the protest.
   1-16  The appraisal review board shall deliver a copy of any notice
   1-17  relating to the protest and of the order determining the protest to
   1-18  the owner of the property and the person bringing the protest.
   1-19        (c)  The property owner shall timely send to the person
   1-20  leasing the property a copy of any notice of the property's
   1-21  reappraisal received by the property owner.  Failure of the owner
   1-22  to send a copy of the notice to the person leasing the property
   1-23  does not affect the time within which the person leasing the
   1-24  property may protest the appraised value.
    2-1        SECTION 2.  Subchapter A, Chapter 42, Tax Code, is amended by
    2-2  adding Section 42.015 to read as follows:
    2-3        Sec. 42.015.  APPEAL BY PERSON LEASING PROPERTY.  (a)  A
    2-4  person leasing property who is contractually obligated to reimburse
    2-5  the property owner for taxes imposed on the property is entitled to
    2-6  appeal an order of the appraisal review board determining a protest
    2-7  brought by the person under Section 41.413.
    2-8        (b)  A person appealing an order of the appraisal review
    2-9  board under this section is considered the owner of the property
   2-10  for purposes of the appeal.  The chief appraiser shall deliver a
   2-11  copy of any notice relating to the appeal to the owner of the
   2-12  property and to the person bringing the appeal.
   2-13        SECTION 3.  The importance of this legislation and the
   2-14  crowded condition of the calendars in both houses create an
   2-15  emergency and an imperative public necessity that the
   2-16  constitutional rule requiring bills to be read on three several
   2-17  days in each house be suspended, and this rule is hereby suspended,
   2-18  and that this Act take effect and be in force from and after its
   2-19  passage, and it is so enacted.