JWB S.B. 1014 75(R)BILL ANALYSIS WAYS & MEANS S.B. 1014 By: Patterson, Jerry (Talton) 5-1-97 Committee Report (Unamended) BACKGROUND Section 1.111, Tax Code (Representation of Property Owner), specifies how a property owner can designate an agent to act on the property owner's behalf in property tax matters. There is no provision, however, specifying when a designation must have been made prior to an appraisal review board hearing. PURPOSE The bill outlines time provisions regarding the representation of a property owner by an agent in 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 1.111, Tax Code (Representation of Property Owner), by adding Subsection (i). (i) Provides that an appraisal review board shall accept a motion or protest filed by an agent of a property owner if an agency authorization is filed at or before the hearing on the motion or protest. SECTION 2.Effective date: September 1, 1997.