SRC-MAX S.B. 93 75(R)    BILL ANALYSIS


Senate Research CenterS.B. 93
By: Patterson
Intergovernmental Relations
2-5-97
As Filed


DIGEST 

Currently, the chief appraiser for each appraisal district is not required
to inform the citizens of the district about their right to protest the
value assigned to their property before the appraisal review board. S.B.
93 allows for the publication of a notice regarding the rules of
protesting an appraisal of their property. 

PURPOSE

As proposed, S.B. 93 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

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

SECTION BY SECTION ANALYSIS

SECTION 1.  Amends Section 41.41, Tax Code, by adding Subsection (b) to
require the chief appraiser, each year, to publicize in a manner
reasonably designed to notify all residents of the district the provisions
of this section and the method by which a property owner may protest an
action before the appraisal review board.  Makes a conforming change. 

SECTION 2.  Effective date:  January 1, 1998.

SECTION 3.  Emergency clause.