By Hilbert H.B. No. 3617
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 identification of property not timely submitted to the
1-3 appraisal board for review and determination of protests.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 25.22, Tax Code, is amended to read as
1-6 follows:
1-7 Sec. 25.22. SUBMISSION FOR REVIEW AND PROTEST. (a) By May 15
1-8 or as soon thereafter as practicable, the chief appraiser shall
1-9 submit the completed appraisal records to the appraisal review
1-10 board for review and determination of protests. However, the chief
1-11 appraiser may not submit the records until the chief appraiser has
1-12 delivered the notices required by Subsection (d) of Section 11.45,
1-13 Subsection (d) of Section 23.44, Subsection (d) of Section 23.57,
1-14 Subsection (d) of Section 23.79, Subsection (d) of Section 23.85,
1-15 Subsection (d) of Section 23.95, and Section 25.19 and has
1-16 determined an appraised value for and included in the records all
1-17 property included on the appraisal roll in the preceding year
1-18 unless the property no longer exists or is not subject to taxation
1-19 in the appraisal district and all new property.
1-20 (b) The chief appraiser shall make and subscribe an
1-21 affidavit on the submission substantially as follows:
2-1 "I, _____________________________, (Chief Appraiser)
2-2 for ________________________ solemnly swear that I have
2-3 made or caused to be made a diligent inquiry to
2-4 ascertain all property in the district subject to
2-5 appraisal by me and that I have included in the records
2-6 all property that was on the appraisal roll in the
2-7 preceding year unless it no longer exists or is no
2-8 longer subject to taxation and all new property that I
2-9 am aware of at an appraised value determined as
2-10 required by law."
2-11 (c) The chief appraiser shall [may] require of his employees
2-12 who are engaged in listing and appraising property an affidavit
2-13 similar to his own to be attached on submission.
2-14 (d) A property owner may bring suit against the chief
2-15 appraiser and the appraisal district by filing a petition or
2-16 application in district court to compel the chief appraiser to
2-17 comply with the requirements of this Section. If the district
2-18 court determines that the chief appraiser has not complied with
2-19 this Section, the district court shall order compliance and shall
2-20 award court costs and reasonable attorney fees to the property
2-21 owner.
2-22 SECTION 2. 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.