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.