By King of Uvalde                                     H.B. No. 3051
         Line and page numbers may not match official copy.
         Bill not drafted by TLC or Senate E&E.
                                A BILL TO BE ENTITLED
 1-1                                   AN ACT
 1-2     relating to the content and exchange of documents used in ad
 1-3     valorem taxation disputes.
 1-5           SECTION 1.  Section 22.24(e), Tax Code, is amended to read as
 1-6     follows:
 1-7           (e)  To be valid, a rendition or report must be sworn to
 1-8     before an officer authorized by law to administer an oath.  The
 1-9     comptroller may not prescribe or approve a rendition or report form
1-10     unless the form provides for the person filing the form to swear
1-11     that the information provided in the rendition or report is true
1-12     and accurate to the best of the person's knowledge and belief.
1-13     This subsection does not apply to a rendition or report filed by
1-14     the property owner, an employee of the property owner, or an
1-15     employee of a property owner on behalf of an affiliated entity of
1-16     the property owner.
1-17           SECTION 2.  Section 41.45 is amended by amending Subsection
1-18     (b) to read as follows:
1-19           (b)  The property owner initiating the protest is entitled to
1-20     an opportunity to appear to offer evidence or argument.  The
1-21     property owner may offer his evidence or argument by affidavit
 2-1     without personally appearing if he attests to the affidavit before
 2-2     an officer authorized to administer oaths and submits the affidavit
 2-3     to the board hearing the protest before it begins the hearing on
 2-4     the protest.  On receipt of an affidavit the board shall notify the
 2-5     chief appraiser.  The chief appraiser may inspect the affidavit and
 2-6     is entitled to a copy on request.  An affidavit shall identify the
 2-7     protesting property owner, the property that is the subject of the
 2-8     protest, and include a statement by the property owner indicating
 2-9     dissatisfaction with some determination of the appraisal district
2-10     relevant to the property that is the subject of the protest. The
2-11     comptroller shall prescribe a standard form for an affidavit that
2-12     requires the property owner to provide this information.  Appraisal
2-13     districts shall make copies of the form available to property
2-14     owners.
2-15           SECTION 3.  Section 41.67(d), Tax Code, is amended to read as
2-16     follows:
2-17           (d)  Information that was previously requested under Section
2-18     41.461 by the protesting party [or the chief appraiser] that was
2-19     not made available to the protesting party [or the chief appraiser]
2-20     at least 14 days before the scheduled or postponed hearing may not
2-21     be used as evidence in the hearing.
2-22           SECTION 4.  The importance of this legislation and the
2-23     crowded condition of the calendars in both houses create an
2-24     emergency and an imperative public necessity that the
2-25     constitutional rule requiring bills to be read on three several
 3-1     days in each house be suspended, and this rule is hereby suspended,
 3-2     and that this Act take effect and be in force from and after its
 3-3     passage, and it is so enacted.