By Hilbert                                            H.B. No. 3613
         76R4717 GJH-D                           
                                A BILL TO BE ENTITLED
 1-1                                   AN ACT
 1-2     relating to motions to change appraisal rolls and to protests of
 1-3     appraisals for the purpose of ad valorem taxation.
 1-5           SECTION 1.  Section 25.25(m), Tax Code, is amended to read as
 1-6     follows:
 1-7           (m)  The hearing on a motion under Subsection (c) or (d)
 1-8     shall be conducted in the manner provided by Subchapter C, Chapter
 1-9     41.  If the appraised value of the property is at issue in the
1-10     hearing, the chief appraiser has the burden of proving the
1-11     appraised value of the property by a preponderance of the evidence
1-12     presented at the hearing.  If the chief appraiser fails to meet
1-13     that standard, the motion shall be determined in favor of the
1-14     property owner with respect to the appraised value.
1-15           SECTION 2.  Section 41.43, Tax Code, is amended to read as
1-16     follows:
1-18     OF APPRAISAL.  (a)  In a protest authorized by Section 41.41
1-19     [41.41(1) or (2)], the chief appraiser [appraisal district] has the
1-20     burden of proving [establishing] the value of the property  by a
1-21     preponderance of the evidence presented at the hearing.  If the
1-22     chief appraiser [appraisal district] fails to meet that standard,
1-23     the protest shall be determined in favor of the property owner.
1-24           (b)  A protest on the ground of unequal appraisal of property
 2-1     shall be determined in favor of the protesting party unless the
 2-2     chief appraiser [appraisal district] establishes that the appraisal
 2-3     ratio of the property is not greater than the median level of
 2-4     appraisal of any one of the following:
 2-5                 (1)  a reasonable and representative sample of other
 2-6     properties in the appraisal district;
 2-7                 (2)  a sample of properties in the appraisal district
 2-8     consisting of a reasonable number of other properties similarly
 2-9     situated to, or of the same general kind or character as, the
2-10     property subject to the protest; or
2-11                 (3)  a reasonable number of comparable properties
2-12     appropriately adjusted.
2-13           (c)  For purposes of this section:[,]
2-14                 (1)  evidence includes the data, schedules, formulas,
2-15     or other information used to establish the matter at issue;
2-16                 (2)  a reasonable number of properties may not be less
2-17     than five; and
2-18                 (3)  properties are not of the same general kind or
2-19     character solely because they are included by the appraisal
2-20     district in the same category.
2-21           SECTION 3.  Section 41.461(a), Tax Code, is amended to read
2-22     as follows:
2-23           (a)  At least 14 days before a hearing on a protest, the
2-24     chief appraiser shall:
2-25                 (1)  deliver a copy of the pamphlet prepared by the
2-26     comptroller under Section 5.06(a) to the property owner initiating
2-27     the protest if the owner is representing himself, or to an agent
 3-1     representing the owner if requested by the agent;
 3-2                 (2)  inform the property owner that the owner or the
 3-3     agent of the owner may inspect and may obtain a copy of the data,
 3-4     schedules, formulas, and all other information the chief appraiser
 3-5     plans to introduce at the hearing to establish any matter at issue
 3-6     with regard to the specific property under protest; and
 3-7                 (3)  deliver a copy of the hearing procedures
 3-8     established by the appraisal review board under Section 41.66 to
 3-9     the property owner.
3-10           SECTION 4.  This Act takes effect September 1, 1999, and
3-11     applies only to a motion to change an appraisal roll or to a notice
3-12     of protest filed on or after that date.  A motion to change an
3-13     appraisal roll or a notice of protest filed before that date is
3-14     governed by the law in effect on the date the motion or notice of
3-15     protest was filed, and that law is continued in effect for that
3-16     purpose.
3-17           SECTION 5.  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.