By Patterson                                    S.B. No. 1014

      75R7167 SMH-F                           

                                A BILL TO BE ENTITLED

 1-1                                   AN ACT

 1-2     relating to the representation of a property owner by an agent in a

 1-3     property tax matter.


 1-5           SECTION 1.  Section 1.111, Tax Code, is amended by adding

 1-6     Subsection (i) to read as follows:

 1-7           (i)  Subsection (b) does not prohibit a person from acting as

 1-8     the agent of a property owner before the designation of the person

 1-9     as the owner's agent is filed with the appraisal district.  An

1-10     appraisal district, appraisal review board, or taxing unit may

1-11     require that the designation be filed:

1-12                 (1)  before the district, board, or unit delivers to

1-13     the agent a notice required by this title to be sent to the

1-14     property owner;

1-15                 (2)  before the district, board, or unit makes a change

1-16     proposed by the agent in the appraisal records, appraisal roll, or

1-17     tax roll;

1-18                 (3)  before the district, board, or unit discloses to

1-19     the agent confidential information relating to the owner's

1-20     property; or

1-21                 (4)  at or before a hearing by the district, board, or

1-22     unit on a motion or protest filed by the agent.

1-23           SECTION 2.  This Act takes effect September 1, 1997.

1-24           SECTION 3.  The importance of this legislation and the

 2-1     crowded condition of the calendars in both houses create an

 2-2     emergency and an imperative public necessity that the

 2-3     constitutional rule requiring bills to be read on three several

 2-4     days in each house be suspended, and this rule is hereby suspended.