By: Cain S.B. No. 1737
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to a property owner's right to inspect and copy records
1-3 and information used to appraise the owner's property for ad
1-4 valorem tax purposes.
1-5 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-6 SECTION 1. Section 25.195, Tax Code, is amended by amending
1-7 Subsection (a) and adding Subsections (c), (d), and (e) to read as
1-8 follows:
1-9 (a) After the chief appraiser has submitted the appraisal
1-10 records to the appraisal review board as provided by Section
1-11 25.22(a), a property owner or the owner's designated agent is
1-12 entitled to [may] inspect and copy the appraisal records relating
1-13 to property of the property owner, together with supporting data,
1-14 schedules, and, except as provided by Subsection (b), any other
1-15 material or information held by the chief appraiser or required by
1-16 Section 25.01(c) to be provided to the appraisal district under a
1-17 contract for appraisal services, including material or information
1-18 obtained under Section 22.27, that is obtained or used in making
1-19 appraisals for the appraisal records relating to that property.
1-20 (c) A property owner or the designated agent of an owner
1-21 whose property is appraised by a private appraisal firm under a
1-22 contract for appraisal services with an appraisal district is
1-23 entitled to inspect and copy, at the office of that firm, all
1-24 information pertaining to the property that the firm considered in
1-25 appraising the property, including information showing each method
2-1 of appraisal used to determine the value of the property and all
2-2 calculations, personal notes, correspondence, and working papers
2-3 used in appraising the property. This subsection does not apply to
2-4 information made confidential by Section 22.27, except that the
2-5 property owner or agent is entitled to inspect and copy any
2-6 information relating to the owner's property, including otherwise
2-7 confidential information.
2-8 (d) The appraisal firm shall make information covered by
2-9 Subsection (c) available for inspection and copying by the owner or
2-10 agent not later than the 15th day after the date the owner or agent
2-11 delivers a written request to inspect the information, unless the
2-12 owner or agent agrees in writing to a later date.
2-13 (e) If an owner or agent states under oath in a document
2-14 filed with an appraisal review board in connection with a
2-15 proceeding initiated under Section 25.25 or Chapter 41 that the
2-16 applicable appraisal firm has not complied with a request for
2-17 inspection or copying under Subsection (c) related to the property
2-18 that is the subject of the proceeding, the board may not conduct a
2-19 hearing on the merits of any claim relating to that property and
2-20 may not approve the appraisal records relating to that property
2-21 until the board determines in a hearing that:
2-22 (1) the appraisal firm has made the information
2-23 available for inspection and copying as required by Subsection (c);
2-24 or
2-25 (2) the owner or agent has withdrawn the motion or
2-26 protest that initiated the proceeding.
3-1 SECTION 2. This Act takes effect immediately if it receives
3-2 a vote of two-thirds of all the members elected to each house, as
3-3 provided by Section 39, Article III, Texas Constitution. If this
3-4 Act does not receive the vote necessary for immediate effect, this
3-5 Act takes effect September 1, 2001.