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. 1-50 * * * * *