Amend CSSB 841 by adding the following appropriately numbered
sections and renumber the subsequent sections appropriately:
SECTION ____. Section 1.07, Tax Code, is amended by amending
Subsection (a) and adding Subsection (d) to read as follows:
(a) An official or agency required by this title to deliver
a notice to a property owner may deliver the notice by regular
first-class mail, with postage prepaid, unless this section or
another provision in this title requires a different method of
delivery.
(d) A notice required by Section 11.45(d), 23.44(d),
23.57(d), 23.79(d), or 23.85(d) must be sent by certified mail.
SECTION ____. Section 22.23(a), Tax Code, is amended to read
as follows:
(a) Rendition statements and property reports must be
delivered to the chief appraiser after January 1 and not later than
<before> April 15, expect as provided by Section 22.02 <of this
code>.
SECTION ____. Section 41.01, Tax Code, is amended to read as
follows:
Sec. 41.01. Duties of Appraisal Review Board. (a) The
appraisal review board shall:
(1) determine protests initiated by property owners;
(2) determine challenges initiated by taxing units;
(3) correct clerical errors in the appraisal records
and the appraisal rolls;
(4) act on motions to correct appraisal rolls under
Section 25.25;
(5) determine whether an exemption or a partial
exemption is improperly granted and whether land is improperly
granted appraisal as provided by Subchapter C, D, or E, Chapter 23;
and
(6) take any other action or make any other
determination that this title specifically authorizes or requires.
(b) The board may not review or reject an agreement between
a property owner or the owner's agent and the chief appraiser under
Section 1.111(e).
SECTION ____. Section 41.45, Tax Code, is amended by adding
Subsections (g) and (h) to read as follows:
(g) In addition to the grounds for a postponement under
Subsection (e), the board shall postpone the hearing to a later
date if:
(1) the owner of the property or the owner's agent is
also scheduled to appear at a hearing on a protest filed with the
appraisal review board of another appraisal district;
(2) the hearing before the other appraisal review
board is scheduled to occur on the same date as the hearing set by
the appraisal review board from which the postponement is sought;
(3) the notice of hearing delivered to the property
owner or the owner's agent by the other appraisal review board
bears an earlier postmark than the notice of hearing delivered by
the board from which the postponement is sought or, if the date of
the postmark is identical, the property owner or agent has not
requested a postponement of the other hearing; and
(4) the property owner or the owner's agent includes
with the request for a postponement a copy of the notice of hearing
delivered to the property owner or the owner's agent by the other
appraisal review board.
(h) Before the hearing on a protest or immediately after the
hearing begins, the chief appraiser and the property owner or the
owner's agent shall each provide the other with a copy of any
written material that the person intends to offer or submit to the
appraisal review board at the hearing.
SECTION ____. Section 42.06, Tax Code, is amended to read as
follows:
Sec. 42.06. Notice of Appeal. (a) To exercise the party's
right to appeal an order of an appraisal review board, a party
other than a property owner must file written notice of appeal
other than a property owner must file written notice of appeal
within 15 days after the date the party receives the notice
required by Section 41.47 or, in the case of a taxing unit, by
Section 41.07 that the order appealed has been issued. To exercise
the right to appeal an order of the comptroller, a party other than
a property owner must file written notice of appeal within 15 days
after the date the party receives the comptroller's order. A
property owner is not required to file a notice of appeal under
this section.
(b) <The owner of an item of property having an appraised
value in excess of $1 million who appeals an order of the appraisal
review board or comptroller under this chapter must file a written
notice of appeal not later than the 15th day after the date the the
owner receives the notice required by Section 41.47 or the order of
the comptroller, as applicable. A property owner who fails to
comply with this subsection does not forfeit the right to appeal,
but is liable for a penalty to each taxing unit in which the
property is taxable in an amount equal to five percent of the taxes
finally determined to be due on the property. For purposes of this
subsection, the appraised value of the property is its appraised
value for the current year according to the certified appraisal
roll or the determination of the comptroller, as applicable, as
modified by order of the appraisal review board or comptroller
pursuant to a protest.>
<c> A party required to file a notice of appeal under this
section other than a chief appraiser who appeals an order of an
appraisal review board shall file the notice with the chief
appraiser of the appraisal district for which the appraisal review
board is established. A chief appraiser who appeals an order of an
appraisal review board shall file the notice with the appraisal
review board. A party who appeals an order of the comptroller shall
file the notice with the comptroller.
(c) <(d)> If the chief appraiser, a taxing unit, or a
county appeals, the chief appraiser, if the appeal is of an order
of the appraisal review board, or the comptroller, if the appeal is
of an order of the comptroller, shall deliver a copy of the notice
to the property owner whose property is involved in the appeal
within 10 days after the date the notice is filed.
(d) <(e)> On the filing of a notice of appeal, the chief
appraiser shall indicate where appropriate those entries on the
appraisal records that are subject to the appeal.