AN ACT
1-1 relating to the rendition and appraisal of property for ad valorem
1-2 tax purposes.
1-3 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-4 SECTION 1. Subsection (e), Section 22.24, Tax Code, is
1-5 amended to read as follows:
1-6 (e) To be valid, a rendition or report must be sworn to
1-7 before an officer authorized by law to administer an oath. The
1-8 comptroller may not prescribe or approve a rendition or report form
1-9 unless the form provides for the person filing the form to swear
1-10 that the information provided in the rendition or report is true
1-11 and accurate to the best of the person's knowledge and belief.
1-12 This subsection does not apply to a rendition or report filed by
1-13 the property owner, an employee of the property owner, or an
1-14 employee of a property owner on behalf of an affiliated entity of
1-15 the property owner.
1-16 SECTION 2. Section 41.45, Tax Code, is amended by adding
1-17 Subsections (i), (j), (k), and (l) to read as follows:
1-18 (i) To be valid, an affidavit offered under Subsection (b)
1-19 must be attested to before an officer authorized to administer
1-20 oaths and include:
1-21 (1) the name of the property owner initiating the
1-22 protest;
1-23 (2) a description of the property that is the subject
1-24 of the protest; and
2-1 (3) evidence or argument.
2-2 (j) A statement from the property owner that specifies the
2-3 determination or other action of the chief appraiser, appraisal
2-4 district, or appraisal review board relating to the subject
2-5 property from which the property owner seeks relief constitutes
2-6 sufficient argument under Subsection (i).
2-7 (k) The comptroller shall prescribe a standard form for an
2-8 affidavit offered under Subsection (b). Each appraisal district
2-9 shall make copies of the affidavit form available to property
2-10 owners without charge.
2-11 (l) A property owner is not required to use the affidavit
2-12 form prescribed by the comptroller when offering an affidavit under
2-13 Subsection (b).
2-14 SECTION 3. Subsection (d), Section 41.67, Tax Code, is
2-15 amended to read as follows:
2-16 (d) Information that was previously requested under Section
2-17 41.461 by the protesting party [or the chief appraiser] that was
2-18 not made available to the protesting party [or the chief appraiser]
2-19 at least 14 days before the scheduled or postponed hearing may not
2-20 be used as evidence in the hearing.
2-21 SECTION 4. (a) Except as provided by this section, this Act
2-22 takes effect September 1, 1999.
2-23 (b) Subsections (i), (j), (k), and (l), Section 41.45, Tax
2-24 Code, as added by this Act, take effect January 1, 2000, and apply
2-25 only to an ad valorem tax protest hearing that begins on or after
2-26 that date. As soon as practicable, the comptroller of public
3-1 accounts by rule shall adopt a standard form for an affidavit under
3-2 Subsection (k), Section 41.45, Tax Code, as added by this Act.
3-3 SECTION 5. The importance of this legislation and the
3-4 crowded condition of the calendars in both houses create an
3-5 emergency and an imperative public necessity that the
3-6 constitutional rule requiring bills to be read on three several
3-7 days in each house be suspended, and this rule is hereby suspended.
_______________________________ _______________________________
President of the Senate Speaker of the House
I hereby certify that S.B. No. 1359 passed the Senate on
April 8, 1999, by the following vote: Yeas 30, Nays 0.
_______________________________
Secretary of the Senate
I hereby certify that S.B. No. 1359 passed the House on
May 22, 1999, by a non-record vote.
_______________________________
Chief Clerk of the House
Approved:
_______________________________
Date
_______________________________
Governor
_______________________________ _______________________________
President of the Senate Speaker of the House
I hereby certify that S.B. No. 1359 passed the Senate on
April 8, 1999, by the following vote: Yeas 30, Nays 0.
_______________________________
Secretary of the Senate
I hereby certify that S.B. No. 1359 passed the House on
May 22, 1999, by the following vote: Yeas , Nays .
_______________________________
Chief Clerk of the House
Approved:
_______________________________
Date
_______________________________
Governor