SRC-JRN S.B. 1015 75(R)   BILL ANALYSIS


Senate Research Center   S.B. 1015
By: Patterson
Intergovernmental Relations
3-13-97
As Filed


DIGEST 

Currently, the chief appraiser is authorized to change the appraisal roll
at any time to correct certain information that does not affect the amount
of tax liability, while information that affects tax liability is required
to be reviewed by the appraisal review board.  It is unclear, however, in
some districts whether a hearing is required for an appraisal board to
take action to correct certain information. This bill authorizes an
appraisal review board to correct errors that affect certain errors
affecting tax liability.   

PURPOSE

As proposed, S.B. 1015 authorizes an appraisal review board to correct
errors that affect certain errors affecting tax liability.  

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 25.25, Tax Code, to provide that a party
bringing a motion under Subsection (c) or (d) is entitled to a hearing on
and a determination of the motion by the appraisal review board.
Authorizes a motion to be filed under Subsection (c) regardless of whether
the owner of the property protested under Chapter 41an action relating to
the value of the property that is the subject of the motion, for a tax
year to which the motion relates.   Requires the hearing on a motion under
Subsection (c) or (d) to be conducted in the manner provided by Chapter
41C.  Authorizes a person, including a person other than an agent
designated under Section 1.111, to file a motion under this section on
behalf of the property owner.  Makes nonsubstantive changes. 

SECTION 2. Amends Section 42.01, Tax Code, as follows:

Sec. 42.01.  RIGHT OF APPEAL BY PROPERTY OWNER.  Provides that a property
owner is entitled to appeal an order of the appraisal review board making
a determination of the appraisal review board on a motion filed under
Section 25.25, among other determinations.  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.