By Bailey H.B. No. 1630
76R5410 SMH-F
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the rendition of personal property for ad valorem tax
1-3 purposes and to protests of ad valorem tax appraisals; providing a
1-4 penalty.
1-5 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-6 SECTION 1. Subchapter B, Chapter 22, Tax Code, is amended by
1-7 adding Sections 22.231 and 22.232 to read as follows:
1-8 Sec. 22.231. REQUIREMENT TO DELIVER RENDITION STATEMENT OR
1-9 PROPERTY REPORT; INJUNCTION. (a) A requirement under this chapter
1-10 to deliver a rendition statement or property report to a chief
1-11 appraiser is mandatory.
1-12 (b) If a person required by this chapter to deliver a
1-13 rendition statement or property report to the chief appraiser fails
1-14 to deliver the statement or report in the time required by this
1-15 chapter, the chief appraiser may bring suit for an injunction
1-16 requiring the person to deliver the statement or report.
1-17 Sec. 22.232. PENALTY FOR FAILURE TO DELIVER RENDITION
1-18 STATEMENT OR PROPERTY REPORT. (a) A person required by this
1-19 chapter to deliver a rendition statement or property report to the
1-20 chief appraiser is liable for a penalty if the person fails to
1-21 deliver the statement or report in the time required by this
1-22 chapter. The amount of the penalty is an amount equal to 10
1-23 percent of the taxes imposed for the tax year on the property
1-24 required to be included on the statement or report.
2-1 (b) Not later than the first date the chief appraiser
2-2 submits the appraisal roll to a taxing unit that imposes taxes on
2-3 the property, the chief appraiser shall:
2-4 (1) enter in the appraisal records the appraised and
2-5 taxable value of the property;
2-6 (2) make an entry in the appraisal records for the
2-7 property indicating liability for the penalty imposed under
2-8 Subsection (a); and
2-9 (3) send a written notice of imposition of the penalty
2-10 to the person required to deliver the report or statement that
2-11 includes an explanation for its imposition.
2-12 (c) The assessor for each taxing unit that imposes taxes on
2-13 the property shall add the amount of the penalty to the unit's tax
2-14 bill for taxes on the property against which the penalty is
2-15 imposed. The penalty shall be collected at the same time and in
2-16 the same manner as the taxes on the property against which the
2-17 penalty is imposed. The amount of the penalty constitutes a lien
2-18 against the property against which the penalty is imposed and
2-19 accrues penalty and interest in the same manner as a delinquent
2-20 tax.
2-21 (d) This section does not apply to a rendition statement or
2-22 property report required or permitted by Section 22.02 or 22.03.
2-23 SECTION 2. Section 41.43, Tax Code, is amended by amending
2-24 Subsection (a) and adding Subsection (d) to read as follows:
2-25 (a) Except as provided by Subsection (d), in [In] a protest
2-26 authorized by Section 41.41(1) or (2), the appraisal district has
2-27 the burden of establishing the value of the property by a
3-1 preponderance of the evidence presented at the hearing. If the
3-2 appraisal district fails to meet that standard, the protest shall
3-3 be determined in favor of the property owner.
3-4 (d) If the property owner failed to deliver a rendition
3-5 statement or property report as required by Chapter 22:
3-6 (1) the chief appraiser's determination of the value
3-7 of the property is presumed to be correct;
3-8 (2) the property owner has the burden of establishing
3-9 the value of the property by a preponderance of the evidence
3-10 presented at the hearing; and
3-11 (3) if the property owner fails to meet the standard
3-12 provided by Subdivision (2), the protest shall be determined in
3-13 favor of the appraisal district.
3-14 SECTION 3. This Act takes effect January 1, 2000, and
3-15 applies only to the rendition of property for ad valorem tax
3-16 purposes on or after that date.
3-17 SECTION 4. The importance of this legislation and the
3-18 crowded condition of the calendars in both houses create an
3-19 emergency and an imperative public necessity that the
3-20 constitutional rule requiring bills to be read on three several
3-21 days in each house be suspended, and this rule is hereby suspended.