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.