By Talton                                       H.B. No. 3328

      75R5015 JD-F                           

                                A BILL TO BE ENTITLED

 1-1                                   AN ACT

 1-2     relating to the correction of an ad valorem tax appraisal roll.

 1-3           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

 1-4           SECTION 1.  Section 25.25, Tax Code, is amended by amending

 1-5     Subsection (e) and adding Subsections (l), (m), and (n) to read as

 1-6     follows:

 1-7           (e)  A party bringing a motion under Subsection (c) or (d)

 1-8     [of this section] is entitled to a hearing on and a determination

 1-9     of the motion by the appraisal review board.  Not later than 15

1-10     days before the date of the hearing, the board shall [must] deliver

1-11     written notice of the date, time, and place of the hearing to the

1-12     chief appraiser, the property owner, and the presiding officer of

1-13     the governing body of each taxing unit in which the property is

1-14     located.  The chief appraiser, the property owner, and each taxing

1-15     unit are entitled to present evidence and argument at the hearing

1-16     and to receive written notice of the board's determination of the

1-17     motion.  A property owner who files the motion must comply with the

1-18     payment requirements of Section 42.08 [of this code] or forfeit the

1-19     [he forfeits his] right to a final determination of the motion.

1-20           (l)  A motion may be filed under Subsection (c) regardless of

1-21     whether, for a tax year to which the motion relates, the owner of

1-22     the property protested under Chapter 41 an action relating to the

1-23     value of the property that is the subject of the motion.

1-24           (m)  The hearing on a motion under Subsection (c) or (d)

 2-1     shall be conducted in the manner provided by Subchapter C, Chapter

 2-2     41.

 2-3           (n)  A person, including a person other than an agent

 2-4     designated under Section 1.111, may file a motion under this

 2-5     section on behalf of the property owner.

 2-6           SECTION 2.  Section 42.01, Tax Code, is amended to read as

 2-7     follows:

 2-8           Sec. 42.01.  Right of Appeal by Property Owner.  A property

 2-9     owner is entitled to appeal:

2-10                 (1)  an order of the appraisal review board

2-11     determining:

2-12                       (A)  a protest by the property owner as provided

2-13     by Subchapter C of Chapter 41 [of this code]; or

2-14                       (B)  a determination of the appraisal review

2-15     board on a motion filed under Section 25.25; or

2-16                 (2)  [an order of the comptroller determining a protest

2-17     by the property owner of the appraisal, interstate allocation, or

2-18     intrastate apportionment of transportation business intangibles as

2-19     provided by Subchapter A, Chapter 24 of this code; or]

2-20                 [(3)]  an order of the comptroller issued as provided

2-21     by Subchapter B, Chapter 24, [of this code] apportioning among the

2-22     counties the appraised value of railroad rolling stock owned by the

2-23     property owner.

2-24           SECTION 3.  The change in law made by Section 1 of this Act

2-25     applies only to a motion to correct an appraisal roll filed on or

2-26     after the effective date of this Act.  A motion filed before the

2-27     effective date of this Act is covered by the law in effect when the

 3-1     motion was filed, and that law is continued in effect for that

 3-2     purpose.

 3-3           SECTION 4.  This Act takes effect September 1, 1997.

 3-4           SECTION 5.  The importance of this legislation and the

 3-5     crowded condition of the calendars in both houses create an

 3-6     emergency and an imperative public necessity that the

 3-7     constitutional rule requiring bills to be read on three several

 3-8     days in each house be suspended, and this rule is hereby suspended.