1-1  By:  Ratliff                                           S.B. No. 783
    1-2        (In the Senate - Filed February 27, 1995; February 28, 1995,
    1-3  read first time and referred to Committee on State Affairs;
    1-4  April 11, 1995, reported favorably by the following vote:  Yeas 13,
    1-5  Nays 0; April 11, 1995, sent to printer.)
    1-6                         A BILL TO BE ENTITLED
    1-7                                AN ACT
    1-8  relating to the right of a person leasing property to
    1-9  administrative and judicial review of a determination of the
   1-10  appraised value of the property for ad valorem taxation.
   1-11        BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
   1-12        SECTION 1.  Subchapter C, Chapter 41, Tax Code, is amended by
   1-13  adding Section 41.413 to read as follows:
   1-14        Sec. 41.413.  PROTEST BY PERSON LEASING PROPERTY.  (a)  A
   1-15  person leasing property who is contractually obligated to reimburse
   1-16  the property owner for taxes imposed on the property is entitled to
   1-17  protest before the appraisal review board a determination of the
   1-18  appraised value of the property if the property owner does not file
   1-19  a protest relating to the property.
   1-20        (b)  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.
   1-25        (c)  The property owner shall timely send to the person
   1-26  leasing the property a copy of any notice of the property's
   1-27  reappraisal received by the property owner.  Failure of the owner
   1-28  to send a copy of the notice to the person leasing the property
   1-29  does not affect the time within which the person leasing the
   1-30  property may protest the appraised value.
   1-31        SECTION 2.  Subchapter A, Chapter 42, Tax Code, is amended by
   1-32  adding Section 42.015 to read as follows:
   1-33        Sec. 42.015.  APPEAL BY PERSON LEASING PROPERTY.  (a)  A
   1-34  person leasing property who is contractually obligated to reimburse
   1-35  the property owner for taxes imposed on the property is entitled to
   1-36  appeal an order of the appraisal review board determining a protest
   1-37  brought by the person under Section 41.413.
   1-38        (b)  A person appealing an order of the appraisal review
   1-39  board under this section is considered the owner of the property
   1-40  for purposes of the appeal.  The chief appraiser shall deliver a
   1-41  copy of any notice relating to the appeal to the owner of the
   1-42  property and to the person bringing the appeal.
   1-43        SECTION 3.  The importance of this legislation and the
   1-44  crowded condition of the calendars in both houses create an
   1-45  emergency and an imperative public necessity that the
   1-46  constitutional rule requiring bills to be read on three several
   1-47  days in each house be suspended, and this rule is hereby suspended,
   1-48  and that this Act take effect and be in force from and after its
   1-49  passage, and it is so enacted.
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