SRC-SLL H.B. 1879 75(R)BILL ANALYSIS


Senate Research CenterH.B. 1879
By: Thompson (Lindsay)
State Affairs
5-2-97
Committee Report (Amended)


DIGEST 

Currently, the Tax Code requires owners of business personal property to
file annual renditions of that property.  A property owner who files a
false rendition may be prosecuted for tampering with a government
document.  A potential defense to prosecution has been raised when an
agent who represents the property owner files a rendition or report and
claims not to have signed the document. Requiring renditions to be sworn
before a notary public may eliminate this problem.  This bill will provide
additional regulations regarding the rendition of property for ad valorem
taxation. 

PURPOSE

As proposed, H.B. 1603 provides additional regulations regarding the
rendition of property for ad valorem taxation. 

RULEMAKING AUTHORITY

This bill does not grant any additional rulemaking authority to a state
officer, institution, or agency. 

SECTION BY SECTION ANALYSIS

SECTION 1. Amends Section 22.24, Tax Code, to require a rendition or
report to be sworn to before an officer authorized by the law to
administer an oath to be valid.  Prohibits the comptroller from
prescribing or approving a rendition or report form unless the form
provides for the person filing the form to swear that the information
provided in the rendition or report is true and accurate. Provides that
this subsection does not apply to a rendition or report filed by certain
persons. 

SECTION 2. Amends Section 22.27(a), Tax Code, to provide that attachments
to rendition statements and real and personnel property reports, and other
information the owner of property provides to the appraisal office in
connection with the appraisal of the property, including certain
information, are confidential and not open to public inspection. 

SECTION 3. Effective date: September 1, 1997.

SECTION 4. Emergency clause.


SUMMARY OF COMMITTEE CHANGES

Amendment 1.

Amend Section 22.24(e), Tax Code, by inserting the following at the end of
Subsection (e): 

"This subsection does not apply to a rendition or report filed by the
property owner, an employee of the property owner, or an employee of a
property owner on behalf of an affiliated entity of the property owner."