1-1 By: Carona S.B. No. 1095
1-2 (In the Senate - Filed March 5, 2001; March 6, 2001, read
1-3 first time and referred to Committee on Intergovernmental
1-4 Relations; April 9, 2001, reported adversely, with favorable
1-5 Committee Substitute by the following vote: Yeas 6, Nays 0;
1-6 April 9, 2001, sent to printer.)
1-7 COMMITTEE SUBSTITUTE FOR S.B. No. 1095 By: Lindsay
1-8 A BILL TO BE ENTITLED
1-9 AN ACT
1-10 relating to ad valorem taxation.
1-11 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-12 SECTION 1. Subsection (b), Section 5.101, Tax Code, is
1-13 amended to read as follows:
1-14 (b) The committee shall:
1-15 (1) review the methodology used by the comptroller to
1-16 conduct the studies described in Subsection (a) [of this section];
1-17 (2) make an annual report to the comptroller that
1-18 includes the committee's findings and recommendations relating to
1-19 the methodology used to conduct the studies; and
1-20 (3) meet as often as necessary to perform its duties[,
1-21 but not less often than semi-annually].
1-22 SECTION 2. Subchapter B, Chapter 24, Tax Code, is amended by
1-23 adding Section 24.365 to read as follows:
1-24 Sec. 24.365. CORRECTION OF CERTIFIED AMOUNT. (a) A chief
1-25 appraiser who discovers that the chief appraiser's certification to
1-26 the comptroller of the amount of the market value of rolling stock
1-27 allocated to this state under Section 24.36 was incomplete or
1-28 incorrect shall immediately certify the correct amount of that
1-29 market value to the comptroller.
1-30 (b) As soon as practicable after the comptroller receives
1-31 the correct certification from the chief appraiser, the comptroller
1-32 shall certify to the county assessor-collector for each affected
1-33 county the information required by Section 24.38 as corrected.
1-34 SECTION 3. Section 25.195, Tax Code, is amended by amending
1-35 Subsection (a) and adding Subsections (c), (d), and (e) to read as
1-36 follows:
1-37 (a) After the chief appraiser has submitted the appraisal
1-38 records to the appraisal review board as provided by Section
1-39 25.22(a), a property owner or the owner's designated agent is
1-40 entitled to [may] inspect and copy the appraisal records relating
1-41 to property of the property owner, together with supporting data,
1-42 schedules, and, except as provided by Subsection (b), any other
1-43 material or information held by the chief appraiser or required by
1-44 Section 25.01(c) to be provided to the appraisal district under a
1-45 contract for appraisal services, including material or information
1-46 obtained under Section 22.27, that is obtained or used in making
1-47 appraisals for the appraisal records relating to that property.
1-48 (c) A property owner or the designated agent of an owner
1-49 whose property is appraised by a private appraisal firm under a
1-50 contract for appraisal services with an appraisal district is
1-51 entitled to inspect and copy, at the office of that firm, all
1-52 information the firm considered in appraising the property,
1-53 including information regarding the method used to determine the
1-54 value of the property, all calculations and personal notes,
1-55 correspondence, working papers, and records of any thought
1-56 processes used in appraising the property.
1-57 (d) The appraisal entity shall make information described by
1-58 Subsection (c) available for inspection and copying by the owner or
1-59 agent not later than the 15th day after the date the owner or agent
1-60 delivers a written request to inspect the information, unless the
1-61 owner or agent agrees in writing to a later date.
1-62 (e) If an owner or agent states under oath in a document
1-63 filed with an appraisal review board in connection with a
1-64 proceeding initiated under Section 25.25 or Chapter 41 that the
2-1 applicable appraisal entity has not complied with a request for
2-2 inspection under Subsection (c) related to the property that is the
2-3 subject of the proceeding, the board may not conduct a hearing on
2-4 the merits of any claim relating to that property and may not
2-5 approve the appraisal records relating to that property until the
2-6 board determines in a hearing that:
2-7 (1) the appraisal entity has made the information
2-8 available for inspection and copying as required by Subsection (c);
2-9 or
2-10 (2) the owner or agent has withdrawn the motion or
2-11 protest that initiated the proceeding.
2-12 SECTION 4. Subsection (a), Section 312.005, Tax Code, is
2-13 amended to read as follows:
2-14 (a) The comptroller shall maintain a central registry of
2-15 reinvestment zones designated under this chapter and of ad valorem
2-16 tax abatement agreements executed under this chapter. The chief
2-17 appraiser of each appraisal district that appraises property for a
2-18 [Each] taxing unit that has designated [designates] a reinvestment
2-19 zone or executed [executes] a tax abatement agreement under this
2-20 chapter shall deliver to the comptroller before July [April] 1 of
2-21 the year following the year in which the zone is designated or the
2-22 agreement is executed a report providing the following information:
2-23 (1) for a reinvestment zone, a general description of
2-24 the zone, including its size, the types of property located in it,
2-25 its duration, and the guidelines and criteria established for the
2-26 reinvestment zone under Section 312.002, including subsequent
2-27 amendments and modifications of the guidelines or criteria;
2-28 (2) a copy of each tax abatement agreement to which a
2-29 [the] taxing unit that participates in the appraisal district is a
2-30 party; and
2-31 (3) any other information required by the comptroller
2-32 to administer this section and Subchapter F, Chapter 111.
2-33 SECTION 5. This Act takes effect September 1, 2001.
2-34 * * * * *