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


Senate Research CenterC.S.S.B. 1014
By: Patterson
Intergovernmental Relations
3-30-97
Committee Report (Substituted)


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.  C.S.S.B. 1014 
would require an appraisal review 
board to accept and consider 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.

PURPOSE

As proposed, C.S.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 require an appraisal 
review board to accept and consider 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.

SECTION 3. Emergency clause.  

SUMMARY OF COMMITTEE CHANGES

SECTION 1.

Amends Section 1.111, Tax Code, to delete proposed 
Subsection (i) and add a new proposed 
Subsection (i) regarding a requirement for an appraisal