By: Patterson S.B. No. 93 A BILL TO BE ENTITLED AN ACT 1-1 relating to providing notice to property owners of the right to 1-2 protest a property tax matter. 1-3 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: 1-4 SECTION 1. Section 41.41, Tax Code, is amended to read as 1-5 follows: 1-6 Sec. 41.41. Right of Protest. (a) A property owner is 1-7 entitled to protest before the appraisal review board the following 1-8 actions: 1-9 (1) determination of the appraised value of the 1-10 owner's property or, in the case of land appraised as provided by 1-11 Subchapter C, D, or E, Chapter 23, determination of its appraised 1-12 or market value; 1-13 (2) unequal appraisal of the owner's property; 1-14 (3) inclusion of the owner's property on the appraisal 1-15 records; 1-16 (4) denial to the property owner in whole or in part 1-17 of a partial exemption; 1-18 (5) determination that the owner's land does not 1-19 qualify for appraisal as provided by Subchapter C, D, or E, Chapter 1-20 23; 1-21 (6) identification of the taxing units in which the 1-22 owner's property is taxable in the case of the appraisal district's 1-23 appraisal roll; 2-1 (7) determination that the property owner is the owner 2-2 of property; 2-3 (8) a determination that a change in use of land 2-4 appraised under Subchapter C, D, or E, Chapter 23, has occurred; or 2-5 (9) any other action of the chief appraiser, appraisal 2-6 district, or appraisal review board that applies to and adversely 2-7 affects the property owner. 2-8 (b) Each year the chief appraiser for each appraisal 2-9 district shall publicize in a manner reasonably designed to notify 2-10 all residents of the district: 2-11 (1) the provisions of this section; and 2-12 (2) the method by which a property owner may protest 2-13 an action before the appraisal review board. 2-14 SECTION 2. This Act takes effect January 1, 1998. 2-15 SECTION 3. The importance of this legislation and the 2-16 crowded condition of the calendars in both houses create an 2-17 emergency and an imperative public necessity that the 2-18 constitutional rule requiring bills to be read on three several 2-19 days in each house be suspended, and this rule is hereby suspended.