SRC-JXG S.B. 1401 76(R)   BILL ANALYSIS


Senate Research Center   S.B. 1401
76R8921 JD-FBy: Nixon
Intergovernmental Relations
3/30/1999
As Filed


DIGEST 

Currently, Texas law prohibits taxpayers on the administrative or appraisal
review board level from making an effective inequality of appraisal
argument, under Chapter 41, Tax Code. Under the 75th Legislature, statutory
language was added to Chapter 42, Tax Code, to allow taxpayers to assert an
inequality of appraisal argument at the district court level. S.B. 1401
would allow taxpayers to make the same inequality of appraisal argument
before an appraisal review board that they can make before a district
court.  
 
PURPOSE

As proposed, S.B. 1401 allows taxpayers to make the same inequality of
appraisal argument before an appraisal review board and district court. 

RULEMAKING AUTHORITY

This bill does not grant any additional rulemaking authority to a state
officer, institution, or agency. 

SECTION BY SECTION ANALYSIS

SECTION 1. Amends Section 41.43, Tax Code, by adding Subsection (d), to
require a protest on the ground of unequal appraisal of property to be
determined in favor of the protesting party, unless the appraisal district
establishes that the appraised value of the property does not exceed the
median appraised value of a reasonable number of comparable properties
appropriately adjusted.  

SECTION 2. Provides that Section 41.43(d), Tax Code, as added by this Act,
applies to a protest that is pending under Chapter 41 of that code on the
effective date of this Act or that is initiated on or after that date. 

SECTION 3. Emergency clause.
           Effective date: upon passage.