By:  Harris                                           S.B. No. 1359
                                A BILL TO BE ENTITLED
                                       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.