By:  Patterson                                        S.B. No. 1015

                                A BILL TO BE ENTITLED

                                       AN ACT

 1-1     relating to the correction of an ad valorem tax appraisal roll.

 1-2           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

 1-3           SECTION 1.  Section 25.25, Tax Code, is amended by amending

 1-4     Subsection (e) and adding Subsections (l), (m), and (n) to read as

 1-5     follows:

 1-6           (e)  A party bringing a motion under Subsection (c) or (d)

 1-7     [of this section] is entitled on request to a hearing on and a

 1-8     determination of the motion by the appraisal review board.  A party

 1-9     bringing a motion under this section must describe the error or

1-10     errors that the motion is seeking to correct.  Not later than 15

1-11     days before the date of the hearing, the board shall [must] deliver

1-12     written notice of the date, time, and place of the hearing to the

1-13     chief appraiser, the property owner, and the presiding officer of

1-14     the governing body of each taxing unit in which the property is

1-15     located.  The chief appraiser, the property owner, and each taxing

1-16     unit are entitled to present evidence and argument at the hearing

1-17     and to receive written notice of the board's determination of the

1-18     motion.  A property owner who files the motion must comply with the

1-19     payment requirements of Section 42.08 [of this code] or forfeit the

1-20     [he forfeits his] right to a final determination of the motion.

1-21           (l)  A motion may be filed under Subsection (c) regardless of

1-22     whether, for a tax year to which the motion relates, the owner of

1-23     the property protested under Chapter 41 an action relating to the

 2-1     value of the property that is the subject of the motion.

 2-2           (m)  The hearing on a motion under Subsection (c) or (d)

 2-3     shall be conducted in the manner provided by Subchapter C, Chapter

 2-4     41.

 2-5           (n)  The appraisal review board shall accept and consider a

 2-6     motion filed by an agent of a property owner if an agency

 2-7     authorization is filed at or before the hearing on the motion.

 2-8           SECTION 2.  Section 42.01, Tax Code, is amended to read as

 2-9     follows:

2-10           Sec. 42.01.  RIGHT OF APPEAL BY PROPERTY OWNER.  A property

2-11     owner is entitled to appeal:

2-12                 (1)  an order of the appraisal review board

2-13     determining:

2-14                       (A)  a protest by the property owner as provided

2-15     by Subchapter C of Chapter 41 [of this code]; or

2-16                       (B)  a determination of an appraisal review board

2-17     on a motion filed under Section 25.25; or

2-18                 (2)  [an order of the comptroller determining a protest

2-19     by the property owner of the appraisal, interstate allocation, or

2-20     intrastate apportionment of transportation business intangibles as

2-21     provided by Subchapter A, Chapter 24 of this code; or]

2-22                 [(3)]  an order of the comptroller issued as provided

2-23     by Subchapter B, Chapter 24, [of this code] apportioning among the

2-24     counties the appraised value of railroad rolling stock owned by the

2-25     property owner.

 3-1           SECTION 3.  The change in law made by Section 1 of this Act

 3-2     applies only to a motion to correct an appraisal roll filed on or

 3-3     after the effective date of this Act.  A motion filed before the

 3-4     effective date of this Act is covered by the law in effect when the

 3-5     motion was filed, and that law is continued in effect for that

 3-6     purpose.

 3-7           SECTION 4.  This Act takes effect September 1, 1997.

 3-8           SECTION 5.  The importance of this legislation and the

 3-9     crowded condition of the calendars in both houses create an

3-10     emergency and an imperative public necessity that the

3-11     constitutional rule requiring bills to be read on three several

3-12     days in each house be suspended, and this rule is hereby suspended.