SRC-TNM S.B. 1014 75(R)   BILL ANALYSIS


Senate Research Center   S.B. 1014
By: Patterson
Intergovernmental Relations
3-14-97
As Filed


DIGEST 

Currently, Section 1.111, Tax Code, specifies how a property owner or
other person authorized to act on behalf of a property owner may designate
an agent to act on the property owner's behalf in property tax matters.
This statute does not address when the designation must have been made for
the appraisal review board to accept and consider protests and correct
motions submitted by the designated agent.  There is no requirement that
an agency authorization be provided to an appraisal district prior to the
filing of a protest or correction motion on a property owner's behalf.
Most appraisal districts and appraisal review boards accept agency
authorizations if filed at or before the hearings on the protests or
motions.  If an authorization is not filed by that time, the protest or
motion is routinely denied by the appraisal review board.  S.B. 1014 would
instances in which an appraisal district, appraisal review board, or
taxing unit may require the designation to be filed. 
  
PURPOSE

As proposed, S.B. 1014 outlines provisions regarding the representation of
a property owner by an agent in 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 1.111, Tax Code, by adding Subsection (i), to
provide that Subsection (b) does not prohibit a person from acting as the
agent of a property owner before the designation of the person as the
owner's agent is filed with the appraisal district.  Sets forth instances
in which an appraisal district, appraisal review board, or taxing unit may
require the designation to be filed. 

SECTION 2. Effective date: September 1, 1997.

SECTION 3. Emergency clause.