By Harris                                             S.B. No. 1359
         76R8923 JD-F                           
                                A BILL TO BE ENTITLED
 1-1                                   AN ACT
 1-2     relating to the rendition and appraisal of property for ad valorem
 1-3     tax purposes.
 1-4           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
 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, Tax Code is amended by adding
1-18     Subsections (i) and (j) to read as follows:
1-19           (i)  To be valid, an affidavit offered under Subsection (b)
1-20     must be in a standard form prescribed by the comptroller and
1-21     include:
1-22                 (1)  the name of the property owner initiating the
1-23     protest;
1-24                 (2)  a description of the property that is the subject
 2-1     of the protest; and
 2-2                 (3)  a statement from the 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.
 2-6           (j)  Each appraisal district shall make copies of the
 2-7     affidavit form available to property owners without charge.
 2-8           SECTION 3.  Section 41.67(d), Tax Code, is amended to read as
 2-9     follows:
2-10           (d)  Information that was previously requested under Section
2-11     41.461 by the protesting party [or the chief appraiser] that was
2-12     not made available to the protesting party [or the chief appraiser]
2-13     at least 14 days before the scheduled or postponed hearing may not
2-14     be used as evidence in the hearing.
2-15           SECTION 4.  (a)  Except as provided by this section, this Act
2-16     takes effect September 1, 1999.
2-17           (b)  The changes in law to Section 22.24(e), Tax Code, made
2-18     by this Act apply only to a rendition statement or property report
2-19     filed under that section on or after September 1, 1999.  A
2-20     rendition statement or property report filed before September 1,
2-21     1999, is governed by the law in effect on the date of filing, and
2-22     the former law is continued in effect for that purpose.
2-23           (c)  Sections 41.45(i) and (j), Tax Code, as added by this
2-24     Act, take effect January 1, 2000, and apply only to an ad valorem
2-25     tax protest hearing that begins on or after that date.  As soon as
2-26     practicable, the comptroller by rule shall adopt a standard form
2-27     for an affidavit under Section 41.45(i), Tax Code, as added by this
 3-1     Act.
 3-2           (d)  The changes in law to Section 41.67(d), Tax Code, made
 3-3     by this Act apply only to a protest hearing under Chapter 41 of
 3-4     that code that is scheduled to begin on or after September 15,
 3-5     1999.
 3-6           SECTION 5.  The importance of this legislation and the
 3-7     crowded condition of the calendars in both houses create an
 3-8     emergency and an imperative public necessity that the
 3-9     constitutional rule requiring bills to be read on three several
3-10     days in each house be suspended, and this rule is hereby suspended.