1-1 By: Harris S.B. No. 1359
1-2 (In the Senate - Filed March 11, 1999; March 15, 1999, read
1-3 first time and referred to Committee on Intergovernmental
1-4 Relations; March 29, 1999, reported adversely, with favorable
1-5 Committee Substitute by the following vote: Yeas 5, Nays 0;
1-6 March 29, 1999, sent to printer.)
1-7 COMMITTEE SUBSTITUTE FOR S.B. No. 1359 By: Moncrief
1-8 A BILL TO BE ENTITLED
1-9 AN ACT
1-10 relating to the rendition and appraisal of property for ad valorem
1-11 tax purposes.
1-12 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-13 SECTION 1. Subsection (e), Section 22.24, Tax Code, is
1-14 amended to read as follows:
1-15 (e) To be valid, a rendition or report must be sworn to
1-16 before an officer authorized by law to administer an oath. The
1-17 comptroller may not prescribe or approve a rendition or report form
1-18 unless the form provides for the person filing the form to swear
1-19 that the information provided in the rendition or report is true
1-20 and accurate to the best of the person's knowledge and belief.
1-21 This subsection does not apply to a rendition or report filed by
1-22 the property owner, an employee of the property owner, or an
1-23 employee of a property owner on behalf of an affiliated entity of
1-24 the property owner.
1-25 SECTION 2. Section 41.45, Tax Code, is amended by adding
1-26 Subsections (i), (j), (k), and (l) to read as follows:
1-27 (i) To be valid, an affidavit offered under Subsection (b)
1-28 must be attested to before an officer authorized to administer
1-29 oaths and include:
1-30 (1) the name of the property owner initiating the
1-31 protest;
1-32 (2) a description of the property that is the subject
1-33 of the protest; and
1-34 (3) evidence or argument.
1-35 (j) A statement from the property owner that specifies the
1-36 determination or other action of the chief appraiser, appraisal
1-37 district, or appraisal review board relating to the subject
1-38 property from which the property owner seeks relief constitutes
1-39 sufficient argument under Subsection (i).
1-40 (k) The comptroller shall prescribe a standard form for an
1-41 affidavit offered under Subsection (b). Each appraisal district
1-42 shall make copies of the affidavit form available to property
1-43 owners without charge.
1-44 (l) A property owner is not required to use the affidavit
1-45 form prescribed by the comptroller when offering an affidavit under
1-46 Subsection (b).
1-47 SECTION 3. Subsection (d), Section 41.67, Tax Code, is
1-48 amended to read as follows:
1-49 (d) Information that was previously requested under Section
1-50 41.461 by the protesting party [or the chief appraiser] that was
1-51 not made available to the protesting party [or the chief appraiser]
1-52 at least 14 days before the scheduled or postponed hearing may not
1-53 be used as evidence in the hearing.
1-54 SECTION 4. (a) Except as provided by this section, this Act
1-55 takes effect September 1, 1999.
1-56 (b) Subsections (i), (j), (k), and (l), Section 41.45, Tax
1-57 Code, as added by this Act, take effect January 1, 2000, and apply
1-58 only to an ad valorem tax protest hearing that begins on or after
1-59 that date. As soon as practicable, the comptroller of public
1-60 accounts by rule shall adopt a standard form for an affidavit under
1-61 Subsection (k), Section 41.45, Tax Code, as added by this Act.
1-62 SECTION 5. The importance of this legislation and the
1-63 crowded condition of the calendars in both houses create an
1-64 emergency and an imperative public necessity that the
2-1 constitutional rule requiring bills to be read on three several
2-2 days in each house be suspended, and this rule is hereby suspended.
2-3 * * * * *