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.