1-1           By:  Patterson                                    S.B. No. 93

 1-2           (In the Senate - Filed November 13, 1996; January 14, 1997,

 1-3     read first time and referred to Committee on Intergovernmental

 1-4     Relations; February 13, 1997, reported favorably by the following

 1-5     vote:  Yeas 11, Nays 0; February 13, 1997, sent to printer.)

 1-6                            A BILL TO BE ENTITLED

 1-7                                   AN ACT

 1-8     relating to providing notice to property owners of the right to

 1-9     protest a property tax matter.

1-10           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

1-11           SECTION 1.  Section 41.41, Tax Code, is amended to read as

1-12     follows:

1-13           Sec. 41.41.  Right of Protest.  (a)  A property owner is

1-14     entitled to protest before the appraisal review board the following

1-15     actions:

1-16                 (1)  determination of the appraised value of the

1-17     owner's property or, in the case of land appraised as provided by

1-18     Subchapter C, D, or E, Chapter 23, determination of its appraised

1-19     or market value;

1-20                 (2)  unequal appraisal of the owner's property;

1-21                 (3)  inclusion of the owner's property on the appraisal

1-22     records;

1-23                 (4)  denial to the property owner in whole or in part

1-24     of a partial exemption;

1-25                 (5)  determination that the owner's land does not

1-26     qualify for appraisal as provided by Subchapter C, D, or E, Chapter

1-27     23;

1-28                 (6)  identification of the taxing units in which the

1-29     owner's property is taxable in the case of the appraisal district's

1-30     appraisal roll;

1-31                 (7)  determination that the property owner is the owner

1-32     of property;

1-33                 (8)  a determination that a change in use of land

1-34     appraised under Subchapter C, D, or E, Chapter 23, has occurred; or

1-35                 (9)  any other action of the chief appraiser, appraisal

1-36     district, or appraisal review board that applies to and adversely

1-37     affects the property owner.

1-38           (b)  Each year the chief appraiser for each appraisal

1-39     district shall publicize in a manner reasonably designed to notify

1-40     all residents of the district:

1-41                 (1)  the provisions of this section; and

1-42                 (2)  the method by which a property owner may protest

1-43     an action before the appraisal review board.

1-44           SECTION 2.  This Act takes effect January 1, 1998.

1-45           SECTION 3.  The importance of this legislation and the

1-46     crowded condition of the calendars in both houses create an

1-47     emergency and an imperative public necessity that the

1-48     constitutional rule requiring bills to be read on three several

1-49     days in each house be suspended, and this rule is hereby suspended.

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