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.