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. 1-50 * * * * *