JWB S.B. 93 75(R)BILL ANALYSIS WAYS & MEANS S.B. 93 By: Patterson, Jerry (Heflin) 4-18-97 Committee Report (Unamended) BACKGROUND Section 41.41, Tax Code (Right of Protest), entitles a property owner to protest before the appraisal review board on certain actions. The chief appraiser is not, however, required to publicize property owner's rights to protest the value assigned to their property before the appraisal review board. PURPOSE The bill requires the chief appraiser of each appraisal district to provide notice to property owners of the right to protest a property tax matter. RULEMAKING AUTHORITY It is the committee's opinion that this bill does not expressly grant any additional rulemaking authority to a state officer, department, agency or institution. SECTION BY SECTION ANALYSIS SECTION 1.Amends Section 41.41, Tax Code (Right of Protest), by adding Subsection (b) which provides that each year the chief appraiser for each appraisal district shall publicize in a manner reasonably designed to notify all residents of the district: 1) the provisions of this section; 2) the method by which a property owner may protest an action before the appraisal review board. SECTION 2. Effective date: January 1, 1998. SECTION 3. Emergency clause.