By: Armbrister S.B. No. 1324
A BILL TO BE ENTITLED
AN ACT
1-1 relating to central appraisal districts.
1-2 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-3 SECTION 1. Section 1.07, Tax Code, is amended by adding a
1-4 new Subsection (d) to read as follows:
1-5 (d) Notices relating to omitted property, rollbacks,
1-6 exemption denials, special valuation denials, and correction of
1-7 appraisal rolls pursuant to Section 25.25 of this Code, shall be
1-8 delivered by certified mail.
1-9 SECTION 2. Chapter 11, Tax Code, is amended by adding a new
1-10 Section 11.437 to read as follows:
1-11 Section 11.437. Late Application for Freeport Exemption.
1-12 (a) The chief appraiser shall accept and approve or deny an
1-13 application for exemption under Section 11.251 of this Code after
1-14 the deadline for filing it has passed if it is filed before
1-15 approval of the appraisal records by the appraisal review board.
1-16 (b) If an exemption under Section 11.251 of this Code is
1-17 approved when the application is filed late, the owner is liable
1-18 for a penalty of 10 percent of the difference between the amount of
1-19 tax imposed on the property and the amount that would be imposed if
1-20 the property were taxed at market value.
1-21 (c) The chief appraiser shall make an entry on the appraisal
1-22 records indicating the person's liability for the penalty and shall
1-23 deliver written notice of imposition of the penalty, explaining the
2-1 reason for its imposition, to the person.
2-2 (d) The tax assessor for a taxing unit that taxes property
2-3 subject to exemption under Section 11.251 of this Code after a late
2-4 application shall add the amount of the penalty to the owner's tax
2-5 bill, and the tax collector for the unit shall collect the penalty
2-6 at the time and in the manner he collects the tax. The amount of
2-7 the penalty constitutes a lien against the property against which
2-8 the penalty is imposed, as if it were a tax, and accrues penalty
2-9 and interest in the same manner as a delinquent tax.
2-10 SECTION 3. Subsection (d), Section 41.67, Tax Code, is
2-11 amended to read as follows:
2-12 (d) Information that was previously requested under Section
2-13 41.461 by the protesting party <or the chief appraiser> that was
2-14 not made available to the protesting party <or the chief appraiser>
2-15 at least 14 days before the scheduled or postponed hearing may not
2-16 be used as evidence in the hearing.
2-17 SECTION 4. Section 43.01, Tax Code, is amended to read as
2-18 follows:
2-19 Section 43.01. Authority to Bring Suit. A taxing unit may
2-20 sue the appraisal district that appraises property for the unit and
2-21 a property owner may sue the appraisal district that appraises
2-22 property owned by the property owner to compel the appraisal
2-23 district to comply with the provisions of this title, rules of the
2-24 comptroller, or other applicable law.
2-25 SECTION 5. The importance of this legislation and the
3-1 crowded condition of the calendars in both houses create an
3-2 emergency and an imperative public necessity that the
3-3 constitutional rule requiring bills to be read on three several
3-4 days in each house be suspended, and this rule is hereby suspended.