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


Senate Research Center   C.S.S.B. 1015
By: Patterson
Intergovernmental Relations
3-31-97
Committee Report (Substituted)


DIGEST 

Currently, Texas law allows certain officials of the appraisal review
board to make certain appraisal corrections for property.  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 certain errors that relate to tax
liability.   

PURPOSE

As proposed, C.S.S.B. 1015 authorizes an appraisal review board to correct
certain errors that relate to 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 upon request 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 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.   Requires the hearing on a
motion under Subsection (c) or (d) to be conducted in the manner provided
by Chapter 41C.  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.  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.

SUMMARY OF COMMITTEE CHANGES

SECTION 1.

Amends Section 25.25, Tax Code, to provide that a party to bringing a
motion is entitled upon request to a hearing and a determination of the
motion, rather than providing that a party is entitled to a hearing.
Requires the appraisal 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 on the motion.  Deletes a proposed subsection authorizing 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 a nonsubstantive change.