By: Carona S.B. No. 1095
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to ad valorem taxation.
1-3 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-4 SECTION 1. Subsection (b), Section 5.101, Tax Code, is
1-5 amended to read as follows:
1-6 (b) The committee shall:
1-7 (1) review the methodology used by the comptroller to
1-8 conduct the studies described in Subsection (a) [of this section];
1-9 (2) make an annual report to the comptroller that
1-10 includes the committee's findings and recommendations relating to
1-11 the methodology used to conduct the studies; and
1-12 (3) meet as often as necessary to perform its duties[,
1-13 but not less often than semi-annually].
1-14 SECTION 2. Subchapter B, Chapter 24, Tax Code, is amended by
1-15 adding Section 24.365 to read as follows:
1-16 Sec. 24.365. CORRECTION OF CERTIFIED AMOUNT. (a) A chief
1-17 appraiser who discovers that the chief appraiser's certification to
1-18 the comptroller of the amount of the market value of rolling stock
1-19 allocated to this state under Section 24.36 was incomplete or
1-20 incorrect shall immediately certify the correct amount of that
1-21 market value to the comptroller.
1-22 (b) As soon as practicable after the comptroller receives
1-23 the correct certification from the chief appraiser, the comptroller
1-24 shall certify to the county assessor-collector for each affected
1-25 county the information required by Section 24.38 as corrected.
2-1 SECTION 3. Section 25.195, Tax Code, is amended by amending
2-2 Subsection (a) and adding Subsections (c), (d), and (e) to read as
2-3 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 provided to the appraisal district under a
2-12 contract for appraisal services, including material or information
2-13 obtained under Section 22.27, that is obtained or used in making
2-14 appraisals for the appraisal records 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 under a
2-17 contract for appraisal services with an appraisal district is
2-18 entitled to inspect and copy, at the office of that firm, all
2-19 information the firm considered in appraising the property,
2-20 including information regarding the method used to determine the
2-21 value of the property, all calculations and personal notes,
2-22 correspondence, working papers, and records of any thought
2-23 processes used in appraising the property.
2-24 (d) The appraisal entity shall make information described by
2-25 Subsection (c) available for inspection and copying by the owner or
2-26 agent not later than the 15th day after the date the owner or agent
3-1 delivers a written request to inspect the information, unless the
3-2 owner or agent agrees in writing to a later date.
3-3 (e) If an owner or agent states under oath in a document
3-4 filed with an appraisal review board in connection with a
3-5 proceeding initiated under Section 25.25 or Chapter 41 that the
3-6 applicable appraisal entity has not complied with a request for
3-7 inspection under Subsection (c) related to the property that is the
3-8 subject of the proceeding, the board may not conduct a hearing on
3-9 the merits of any claim relating to that property and may not
3-10 approve the appraisal records relating to that property until the
3-11 board determines in a hearing that:
3-12 (1) the appraisal entity has made the information
3-13 available for inspection and copying as required by Subsection (c);
3-14 or
3-15 (2) the owner or agent has withdrawn the motion or
3-16 protest that initiated the proceeding.
3-17 SECTION 4. Subsection (a), Section 312.005, Tax Code, is
3-18 amended to read as follows:
3-19 (a) The comptroller shall maintain a central registry of
3-20 reinvestment zones designated under this chapter and of ad valorem
3-21 tax abatement agreements executed under this chapter. The chief
3-22 appraiser of each appraisal district that appraises property for a
3-23 [Each] taxing unit that has designated [designates] a reinvestment
3-24 zone or executed [executes] a tax abatement agreement under this
3-25 chapter shall deliver to the comptroller before July [April] 1 of
3-26 the year following the year in which the zone is designated or the
4-1 agreement is executed a report providing the following information:
4-2 (1) for a reinvestment zone, a general description of
4-3 the zone, including its size, the types of property located in it,
4-4 its duration, and the guidelines and criteria established for the
4-5 reinvestment zone under Section 312.002, including subsequent
4-6 amendments and modifications of the guidelines or criteria;
4-7 (2) a copy of each tax abatement agreement to which a
4-8 [the] taxing unit that participates in the appraisal district is a
4-9 party; and
4-10 (3) any other information required by the comptroller
4-11 to administer this section and Subchapter F, Chapter 111.
4-12 SECTION 5. This Act takes effect September 1, 2001.