By Ritter H.B. No. 2412
Line and page numbers may not match official copy.
Bill not drafted by TLC or Senate E&E.
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the comptroller's powers and duties concerning the
1-3 property tax.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 5.101(b), Tax Code, is amended to read as
1-6 follows:
1-7 (b) The committee shall:
1-8 (1) review the methodology used by the comptroller to
1-9 conduct the studies described in Subsection (a) of this section;
1-10 (2) make an annual report to the comptroller that
1-11 includes the committee's findings and recommendations relating to
1-12 the methodology used to conduct the studies; and
1-13 (3) meet as often as necessary to perform its duties[,
1-14 but not less often than semi-annually].
1-15 SECTION 2. Subchapter B, Chapter 24, Tax Code, is amended by
1-16 adding Section 24.41 to read as follows:
1-17 Sec. 24.41. SUPPLEMENTAL RECORDS. Immediately upon
1-18 discovering that the certification to the comptroller required by
1-19 Section 24.36 was incomplete or incorrect, the chief appraiser
1-20 shall certify corrected records to the comptroller. As soon as
1-21 practicable after receiving a corrected certification, the
1-22 comptroller shall certify to the county assessor-collector for each
2-1 affected county the information required by Section 24.38.
2-2 SECTION 3. Section 25.195, Tax Code, is amended by amending
2-3 Subsection (a) and adding Subsection (c) to read as follows:
2-4 (a) After the chief appraiser has submitted the appraisal
2-5 records to the appraisal review board as provided by Section
2-6 25.22(a), a property owner or the owner's designated agent is
2-7 entitled to [may] inspect and copy the appraisal records relating
2-8 to property of the property owner, together with supporting data,
2-9 schedules, and, except as provided by Subsection (b), any other
2-10 material or information held by the chief appraiser or required by
2-11 Section 25.01(c) to be available to the chief appraiser, including
2-12 material or information obtained under Section 22.27, that is
2-13 obtained or used in making appraisals for the appraisal records
2-14 relating to that property.
2-15 (c) A property owner or the designated agent of an owner
2-16 whose property is appraised by a private appraisal firm pursuant to
2-17 an appraisal district contract for appraisal services is entitled
2-18 to inspect and copy, at the office of the appraisal firm, all
2-19 information the appraisal firm considers in appraising the
2-20 property, including the appraisal demonstrating the approaches to
2-21 value used and the calculations made and personal notes,
2-22 correspondence, working papers, and thought processes. The
2-23 appraisal firm must make the information available for inspection
2-24 and copying within 15 days after the date the owner or agent
2-25 delivers a written request to inspect the information, unless the
2-26 owner or agent agrees in writing to a later date. If a property
3-1 owner or agent states under oath in a document filed with an
3-2 appraisal review board in connection with a proceeding initiated
3-3 pursuant to Chapter 41 or Section 25.25 that an appraisal firm has
3-4 not allowed inspection and copying of information as required by
3-5 this subsection, the board may not hold a hearing concerning the
3-6 merits of any claim relating to the property and may not approve
3-7 the appraisal records relating to the property until it has
3-8 determined in a hearing that the appraisal firm has allowed
3-9 inspection and copying as required by this subsection or the owner
3-10 or agent has withdrawn the protest or motion that initiated the
3-11 proceeding.
3-12 SECTION 4. Section 312.005(a), Tax Code, is amended to read
3-13 as follows:
3-14 (a) The comptroller shall maintain a central registry of
3-15 reinvestment zones designated under this chapter and of ad valorem
3-16 tax abatement agreements executed under this chapter. Each
3-17 appraisal district in which a participating taxing unit has
3-18 designated [that designates] a reinvestment zone or has executed
3-19 [executes] a tax abatement agreement under this chapter shall
3-20 deliver to the comptroller before July [April] 1 of the year
3-21 following the year in which the zone is designated or the agreement
3-22 is executed a report providing the following information:
3-23 (1) for a reinvestment zone, a general description of
3-24 the zone, including its size, the types of property located in it,
3-25 its duration, and the guidelines and criteria established for the
3-26 reinvestment zone under Section 312.002, including subsequent
4-1 amendments and modifications of the guidelines or criteria;
4-2 (2) a copy of each tax abatement agreement to which
4-3 [the] a taxing unit that participates in the appraisal district is
4-4 a party; and
4-5 (3) any other information required by the comptroller
4-6 to administer this section and Subchapter F, Chapter 111.
4-7 SECTION 5. This Act takes effect September 1, 2001.