By Heflin                                             H.B. No. 3514
         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 motions to change appraisal rolls and to protest of
 1-3     appraisals for the purpose of ad valorem taxation.
 1-4           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
 1-5           SECTION 1. Subsection (m) of Section 25.25, Tax Code, is
 1-6     amended to read as follows:
 1-7           (m)  Once the appraisal review board has determined to
 1-8     proceed with the [The] hearing on a motion under Subsection (c) or
 1-9     (d), it shall be conducted in the manner provided by Subchapter C,
1-10     Chapter 41.  The chief appraiser has the burden of proving the
1-11     appraised value of the property by a preponderance of evidence
1-12     presented at the hearing.  If the chief appraiser fails to meet
1-13     that standard, the motion shall be determined in favor of the
1-14     property owner with respect to the appraised value.
1-15           SECTION 2. (a)  This Act takes effect immediately if it
1-16     receives a vote of two-thirds of all members elected to each house,
1-17     as provided by Section 39, Article III, Texas Constitution.  If
1-18     this Act does not receive the vote necessary for immediate effect,
1-19     this Act takes effect September 1, 2001.
1-20           (b)  The change in law made by this Act does not affect
1-21     motions to change an appraisal roll or notices to protest taxes
1-22     filed before the effective date of this Act, and the law in effect
1-23     before the effective date of this Act is continued in effect for
 2-1     those purposes.