SRC-JXG S.B. 1359 76(R)BILL ANALYSIS


Senate Research CenterS.B. 1359
By: Harris
Intergovernmental Relations
6/29/1999
Enrolled


DIGEST 

During the 75th Legislature, Section 22.24, Tax Code, was amended by adding
Subsection 22.24(e), which requires a property owner's representative to
certify that the information provided on a rendition statement is "true and
accurate." Under the current rendition form approved by the comptroller, a
property owner is only required to certify that the information provided on
a rendition statement is "true and accurate to the best of the person's
knowledge and belief." Under Section 41.45, Tax Code, a property owner
could appear and offer evidence before an appraisal review board in person
or by affidavit. S.B. 1359 will change certain requirements for property
owners' rendition and appraisal of property for ad valorem tax purposes. 

PURPOSE

As enrolled, S.B. 1359 incorporates changes to the rendition and appraisal
of property for ad valorem tax purposes.   

RULEMAKING AUTHORITY

Rulemaking authority is granted to the comptroller in SECTION 4 (Section
41.45(b), Tax Code) of this bill. 

SECTION BY SECTION ANALYSIS

SECTION 1. Amends Section 22.24(e), Tax Code, to prohibit the comptroller
from prescribing or approving a rendition or report form unless the person
filing the form swears that the information provided in the rendition or
report is true and accurate to the best of the person's knowledge and
belief. 

SECTION 2. Amends Section 41.45, Tax Code, by adding Subsections (i)-(l),
to require an affidavit offered under Subsection (b) to be attested to
before an officer authorized to administer oaths and evidence or argument,
and to include certain information, to be valid. Provides that a statement
from the property owner that specifies the determination or other action of
the chief appraiser, appraisal district, or appraisal review board relating
to the subject property from which the property owner seeks relief
constitutes sufficient argument under Subsection (i). Requires the
comptroller to prescribe a standard form for an affidavit offered under
Subsection (b). Requires each appraisal district to make copies of the
affidavit form available to property owners without charge. Provides that a
property owner is not required to use the affidavit form prescribed by the
comptroller when offering an affidavit under Subsection (b). 

SECTION 3. Amends Section 41.67(d), Tax Code, to make conforming changes.

SECTION 4. (a) Effective date: September 1, 1999.

(b) Effective date for Sections 41.45(i), (j), (k), and (l), Tax Code:
January 1, 2000. Authorizes the comptroller, by rule, to adopt a standard
form for an affidavit under Section 41.45(k), Tax Code, as added by this
Act. 

SECTION 5. Emergency clause.