By Patterson S.B. No. 1015
Substitute the following for S.B. No. 1015:
By Heflin C.S.S.B. No. 1015
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the correction of an ad valorem tax appraisal roll.
1-3 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-4 SECTION 1. Section 25.25, Tax Code, is amended by amending
1-5 Subsection (e) and adding Subsections (l), (m), and (n) to read as
1-6 follows:
1-7 (e) If the chief appraiser and the property owner do not
1-8 agree to the correction before the 15th day after the date the
1-9 motion is filed, a [A] party bringing a motion under Subsection (c)
1-10 or (d) [of this section] is entitled on request to a hearing on and
1-11 a determination of the motion by the appraisal review board. A
1-12 party bringing a motion under this section must describe the error
1-13 or errors that the motion is seeking to correct. Not later than 15
1-14 days before the date of the hearing, the board shall [must] deliver
1-15 written notice of the date, time, and place of the hearing to the
1-16 chief appraiser, the property owner, and the presiding officer of
1-17 the governing body of each taxing unit in which the property is
1-18 located. The chief appraiser, the property owner, and each taxing
1-19 unit are entitled to present evidence and argument at the hearing
1-20 and to receive written notice of the board's determination of the
1-21 motion. A property owner who files the motion must comply with the
1-22 payment requirements of Section 42.08 [of this code] or forfeit the
1-23 [he forfeits his] right to a final determination of the motion.
1-24 (l) A motion may be filed under Subsection (c) regardless of
2-1 whether, for a tax year to which the motion relates, the owner of
2-2 the property protested under Chapter 41 an action relating to the
2-3 value of the property that is the subject of the motion.
2-4 (m) The hearing on a motion under Subsection (c) or (d)
2-5 shall be conducted in the manner provided by Subchapter C, Chapter
2-6 41.
2-7 (n) The appraisal review board shall accept and consider a
2-8 motion filed by an agent of a property owner if an agency
2-9 authorization is filed at or before the hearing on the motion.
2-10 SECTION 2. Section 42.01, Tax Code, is amended to read as
2-11 follows:
2-12 Sec. 42.01. RIGHT OF APPEAL BY PROPERTY OWNER. A property
2-13 owner is entitled to appeal:
2-14 (1) an order of the appraisal review board
2-15 determining:
2-16 (A) a protest by the property owner as provided
2-17 by Subchapter C of Chapter 41 [of this code]; or
2-18 (B) a determination of an appraisal review board
2-19 on a motion filed under Section 25.25; or
2-20 (2) [an order of the comptroller determining a protest
2-21 by the property owner of the appraisal, interstate allocation, or
2-22 intrastate apportionment of transportation business intangibles as
2-23 provided by Subchapter A, Chapter 24 of this code; or]
2-24 [(3)] an order of the comptroller issued as provided
2-25 by Subchapter B, Chapter 24, [of this code] apportioning among the
2-26 counties the appraised value of railroad rolling stock owned by the
2-27 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.