By George                                             H.B. No. 2970
         76R9183 JD-D                           
                                A BILL TO BE ENTITLED
 1-1                                   AN ACT
 1-2     relating to the requirement that the chief appraiser send certain
 1-3     notices in connection with the appraisal of agricultural land for
 1-4     ad valorem tax purposes by certified mail.
 1-5           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
 1-6           SECTION 1.  Section 23.43(e), Tax Code, is amended to read as
 1-7     follows:
 1-8           (e)  Before February 1 the chief appraiser shall deliver an
 1-9     application form to each individual whose land was designated for
1-10     agricultural use during the preceding year.  The chief appraiser
1-11     [He] shall:
1-12                 (1)  include with the application a brief explanation
1-13     of the requirements for obtaining agricultural designation; and
1-14                 (2)  send the application form and the explanatory
1-15     information to the individual by certified mail, return receipt
1-16     requested.
1-17           SECTION 2.  Section 23.44(d), Tax Code, is amended to read as
1-18     follows:
1-19           (d)  If the chief appraiser denies an application, the chief
1-20     appraiser [he] shall deliver a written notice of the denial to the
1-21     claimant within five days after the date of denial.  The notice
1-22     must include a brief explanation of the procedures for protesting
1-23     the denial.  The chief appraiser shall send the notice of denial
1-24     and the explanatory information to the claimant by certified mail,
 2-1     return receipt requested.
 2-2           SECTION 3.  Section 23.54(e), Tax Code, is amended to read as
 2-3     follows:
 2-4           (e)  If a person fails to file a valid application on time,
 2-5     the land is ineligible for appraisal as provided by this subchapter
 2-6     for that year.  Once an application is filed and appraisal under
 2-7     this subchapter is allowed, the land is eligible for appraisal
 2-8     under this subchapter in subsequent years without a new application
 2-9     unless the ownership of the land changes or its eligibility under
2-10     this subchapter ends.  However, the chief appraiser if the chief
2-11     appraiser [he] has good cause to believe the land's eligibility
2-12     under this subchapter has ended, may require a person allowed
2-13     appraisal under this subchapter in a prior year to file a new
2-14     application to confirm that the land is currently eligible under
2-15     this subchapter by delivering a written notice that a new
2-16     application is required, accompanied by the application form, to
2-17     the person who filed the application that was previously allowed.
2-18     The chief appraiser shall send the notice that a new application is
2-19     required and the application form by certified mail, return receipt
2-20     requested.
2-21            SECTION 4.  Section 23.57(d), Tax Code, is amended to read
2-22     as follows:
2-23           (d)  If the chief appraiser denies an application, the chief
2-24     appraiser [he] shall deliver a written notice of the denial to the
2-25     applicant within five days after the date the chief appraiser [he]
2-26     makes the determination.  The chief appraiser [He] shall include
2-27     with the notice a brief explanation of the procedures for
 3-1     protesting his action and a full explanation of the reasons for
 3-2     denial of the application.  The chief appraiser shall send the
 3-3     notice of denial and the explanatory information to the applicant
 3-4     by certified mail, return receipt requested.
 3-5           SECTION 5.  This Act takes effect January 1, 2000.
 3-6           SECTION 6.  The importance of this legislation and the
 3-7     crowded condition of the calendars in both houses create an
 3-8     emergency and an imperative public necessity that the
 3-9     constitutional rule requiring bills to be read on three several
3-10     days in each house be suspended, and this rule is hereby suspended.