By:  Carona                                           S.B. No. 1095
         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 that the certification to the comptroller required
1-19     by 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
1-23     affected county the information required by Section 24.38.
 2-1           SECTION 3.  Section 25.195, Tax Code, is amended by amending
 2-2     Subsection (a) and adding Subsection (c) to read as follows:
 2-3           (a)  After the chief appraiser has submitted the appraisal
 2-4     records to the appraisal review board as provided by Section
 2-5     25.22(a), a property owner or the owner's designated agent is
 2-6     entitled to [may] inspect and copy the appraisal records relating
 2-7     to property of the property owner, together with supporting data,
 2-8     schedules, and, except as provided by Subsection (b), any other
 2-9     material or information held by the chief appraiser or required by
2-10     Section 25.01(c) to be available to the chief appraiser, including
2-11     material or information obtained under Section 22.27, that is
2-12     obtained or used in making appraisals for the appraisal records
2-13     relating to that property.
2-14           (c)  A property owner or the designated agent of an owner
2-15     whose property is appraised by a private appraisal firm pursuant to
2-16     an appraisal district contract for appraisal services is entitled
2-17     to inspect and copy, at the office of the appraisal firm, all
2-18     information the appraisal firm considers in appraising the
2-19     property, including the appraisal demonstrating the approaches to
2-20     value used and the calculations made and personal notes,
2-21     correspondence, working papers, and thought processes.  The
2-22     appraisal firm must make the information available for inspection
2-23     and copying within 15 days after the date the owner or agent
2-24     delivers a written request to inspect the information, unless the
2-25     owner or agent agrees in writing to a later date.  If a property
2-26     owner or agent states under oath in a document filed with an
 3-1     appraisal review board in connection with a proceeding initiated
 3-2     pursuant to Chapter 41 or Section 25.25 that an appraisal firm has
 3-3     not allowed inspection and copying of information as required by
 3-4     this subsection, the board may not hold a hearing concerning the
 3-5     merits of any claim relating to the property and may not approve
 3-6     the appraisal records relating to the property until it has
 3-7     determined in a hearing that the appraisal firm has allowed
 3-8     inspection and copying as required by this subsection or the owner
 3-9     or agent has withdrawn the protest or motion that initiated the
3-10     proceeding.
3-11           SECTION 4.  Section 312.005(a), Tax Code, is amended to read
3-12     as follows:
3-13           (a)  The comptroller shall maintain a central registry of
3-14     reinvestment zones designated under this chapter and of ad valorem
3-15     tax abatement agreements executed under this chapter.  Each
3-16     appraisal district in which a participating taxing unit has
3-17     designated [that designates] a reinvestment zone or has executed
3-18     [executes] a tax abatement agreement under this chapter shall
3-19     deliver to the comptroller before July [April] 1 of the year
3-20     following the year in which the zone is designated or the agreement
3-21     is executed a report providing the following information:
3-22                 (1)  for a reinvestment zone, a general description of
3-23     the zone, including its size, the types of property located in it,
3-24     its duration, and the guidelines and criteria established for the
3-25     reinvestment zone under Section 312.002, including subsequent
3-26     amendments and modifications of the guidelines or criteria;
 4-1                 (2)  a copy of each tax abatement agreement to which
 4-2     [the] a taxing unit that participates in the appraisal district is
 4-3     a party; and
 4-4                 (3)  any other information required by the comptroller
 4-5     to administer this section and Subchapter F, Chapter 111.
 4-6                 SECTION 5.  This Act takes effect September 1, 2001.