JWB C.S.S.B. 1015 75(R)BILL ANALYSIS


WAYS & MEANS
C.S.S.B. 1015
By: Patterson, Jerry (Talton)
5-12-97
Committee Report (Substituted)

BACKGROUND 

Currently, Texas law allows certain officials of the appraisal review
board to make certain appraisal corrections.  In some districts, however,
it is unclear whether a hearing is required for an appraisal board to take
action to correct certain information. 

PURPOSE

The bill authorizes an appraisal review board to correct certain errors
that relate to tax liability. 

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 25.25, Tax Code (Correction of Appraisal Roll) by
amending Subsection (e) and adding Subsections (l), (m), and (n) as
follows: 

(e) stipulates that if the chief appraiser and the property owner do not
agree to the correction before the 15th day after the date the motion is
filed, a party is entitled to a hearing on and a determination of the
motion by the appraisal review board upon request.  Also stipulates that a
party bringing a motion must describe the error the motion is seeking to
correct and shall deliver notice of the hearing to the appropriate parties
not later than 15 days before the date of the hearing. 

(l) authorizes a motion to be filed under Subsection (c) regardless of
whether the owner of the property protested under Chapter 41 an action
relating to the value of the property that is the subject of the motion,
for a tax year to which the motion relates.  

(m) requires the hearing on a motion under Subsection (c) or (d) to be
conducted in the manner provided by Subchapter C (Taxpayer Protest),
Chapter 41.  

(n) requires the appraisal review board to accept and consider a motion
filed by an agent of a property owner if an agency authorization is filed
at or before the hearing of the motion.  

SECTION 2.Amends Section 42.01, Tax Code (Right of Appeal of Property
Owner), by adding to the list of a property owner's right to appeal a
determination of the appraisal review board on a motion filed under
Section 25.25, Tax Code (Correction of Appraisal Roll).  
Deletes a provision entitling a property owner to an appeal based on an
order of the comptroller. Makes conforming and nonsubstantive changes. 

SECTION 3.Makes application of this Act prospective.

SECTION 4.Effective date: September 1, 1997.

 SECTION 5.Emergency clause.

COMPARISON OF ORIGINAL TO SUBSTITUTE

The substitute provides a stipulation in Section 1 that the chief
appraiser and the property owner must agree to the correction before the
15th day after the date the motion is filed, or the party bringing the
motion is entitled to a hearing and determination by the A.R.B.