1-1     By:  Patterson                                        S.B. No. 1015

 1-2           (In the Senate - Filed March 7, 1997; March 11, 1997, read

 1-3     first time and referred to Committee on Intergovernmental

 1-4     Relations; April 1, 1997, reported adversely, with favorable

 1-5     Committee Substitute by the following vote:  Yeas 11, Nays 0;

 1-6     April 1, 1997, sent to printer.)

 1-7     COMMITTEE SUBSTITUTE FOR S.B. No. 1015                 By:  Lindsay

 1-8                            A BILL TO BE ENTITLED

 1-9                                   AN ACT

1-10     relating to the correction of an ad valorem tax appraisal roll.

1-11           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

1-12           SECTION 1.  Section 25.25, Tax Code, is amended by amending

1-13     Subsection (e) and adding Subsections (l), (m), and (n) to read as

1-14     follows:

1-15           (e)  A party bringing a motion under Subsection (c) or (d)

1-16     [of this section] is entitled on request to a hearing on and a

1-17     determination of the motion by the appraisal review board.  Not

1-18     later than 15 days before the date of the hearing, the board shall

1-19     [must] deliver written notice of the date, time, and place of the

1-20     hearing to the chief appraiser, the property owner, and the

1-21     presiding officer of the governing body of each taxing unit in

1-22     which the property is located.  The chief appraiser, the property

1-23     owner, and each taxing unit are entitled to present evidence and

1-24     argument at the hearing and to receive written notice of the

1-25     board's determination of the motion.  A property owner who files

1-26     the motion must comply with the payment requirements of Section

1-27     42.08 [of this code] or forfeit the [he forfeits his] right to a

1-28     final determination of the motion.

1-29           (l)  A motion may be filed under Subsection (c) regardless of

1-30     whether, for a tax year to which the motion relates, the owner of

1-31     the property protested under Chapter 41 an action relating to the

1-32     value of the property that is the subject of the motion.

1-33           (m)  The hearing on a motion under Subsection (c) or (d)

1-34     shall be in the manner provided by Subchapter C, Chapter 41.

1-35           (n)  The appraisal review board shall accept and consider a

1-36     motion filed by an agent of a property owner if an agency

1-37     authorization is filed at or before the hearing on the motion.

1-38           SECTION 2.  Section 42.01, Tax Code, is amended to read as

1-39     follows:

1-40           Sec. 42.01.  RIGHT OF APPEAL BY PROPERTY OWNER.  A property

1-41     owner is entitled to appeal:

1-42                 (1)  an order of the appraisal review board

1-43     determining:

1-44                       (A)  a protest by the property owner as provided

1-45     by Subchapter C of Chapter 41 [of this code]; or

1-46                       (B)  a determination of an appraisal review board

1-47     on a motion filed under Section 25.25; or

1-48                 (2)  [an order of the comptroller determining a protest

1-49     by the property owner of the appraisal, interstate allocation, or

1-50     intrastate apportionment of transportation business intangibles as

1-51     provided by Subchapter A, Chapter 24 of this code; or]

1-52                 [(3)]  an order of the comptroller issued as provided

1-53     by Subchapter B, Chapter 24, [of this code] apportioning among the

1-54     counties the appraised value of railroad rolling stock owned by the

1-55     property owner.

1-56           SECTION 3.  The change in law made by Section 1 of this Act

1-57     applies only to a motion to correct an appraisal roll filed on or

1-58     after the effective date of this Act.  A motion filed before the

1-59     effective date of this Act is covered by the law in effect when the

1-60     motion was filed, and that law is continued in effect for that

1-61     purpose.

1-62           SECTION 4.  This Act takes effect September 1, 1997.

1-63           SECTION 5.  The importance of this legislation and the

1-64     crowded condition of the calendars in both houses create an

 2-1     emergency and an imperative public necessity that the

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

 2-3     days in each house be suspended, and this rule is hereby suspended.

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