By Cain                                               S.B. No. 1460
         76R7799 SMH-D                           
                                A BILL TO BE ENTITLED
 1-1                                   AN ACT
 1-2     relating to the rendition of personal property for ad valorem tax
 1-3     purposes and to protests and appeals of ad valorem tax appraisals.
 1-4           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
 1-5           SECTION 1.  Section 41.43, Tax Code, is amended by amending
 1-6     Subsection (a) and adding Subsection (d) to read as follows:
 1-7           (a)  Except as provided by Subsection (d), in [In] a protest
 1-8     authorized by Section 41.41(a)(1) [41.41(1)] or (2), the appraisal
 1-9     district has the burden of establishing the value of the property
1-10     by a preponderance of the evidence presented at the hearing.  If
1-11     the appraisal district fails to meet that standard, the protest
1-12     shall be determined in favor of the property owner.
1-13           (d)  If before the date of the hearing the property owner
1-14     failed to deliver a rendition statement or property report as
1-15     required by Chapter 22:
1-16                 (1)  the property owner has the burden of establishing
1-17     the value of the property by a preponderance of the evidence
1-18     presented at the hearing; and
1-19                 (2)  if the  property owner fails to meet the standard
1-20     provided by Subdivision (1), the protest shall be determined in
1-21     favor of the appraisal district.
1-22           SECTION 2.  Section 42.29, Tax Code, is amended by adding
1-23     Subsection (c) to read as follows:
1-24           (c)  Notwithstanding Subsection (a), a property owner may not
 2-1     be awarded attorney's fees if the property owner failed to timely
 2-2     deliver a rendition statement or property report as required by
 2-3     Chapter 22.
 2-4           SECTION 3.  This Act takes effect January 1, 2000, and
 2-5     applies only to the rendition of property for ad valorem tax
 2-6     purposes on or after that date.
 2-7           SECTION 4.  The importance of this legislation and the
 2-8     crowded condition of the calendars in both houses create an
 2-9     emergency and an imperative public necessity that the
2-10     constitutional rule requiring bills to be read on three several
2-11     days in each house be suspended, and this rule is hereby suspended.