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.