SRC-VRA H.B. 893 78(R)   BILL ANALYSIS


Senate Research Center   H.B. 893
78R11622 SMH-FBy: Haggerty (Brimer)
Intergovernmental Relations
5/19/2003
Engrossed


DIGEST AND PURPOSE 

The legislature has prescribed that refunds be paid to taxpayers who have
had their property tax reduced and has also provided for additional
interest and attorney's fees in the event of non-compliance by the taxing
units.  Compliance deadlines under this statute are triggered by delivery
of notice of the change by the chief appraiser to the taxing units.  There
is no timetable established for such notices to be delivered, nor is there
any mechanism for informing the taxpayer of the date of delivery of such
notice.  H.B. 893 provides a mandatory timetable for delivery of the
notice.    

RULEMAKING AUTHORITY

This bill does not expressly grant any additional rulemaking authority to
a state officer, institution, or agency. 

SECTION BY SECTION ANALYSIS

SECTION 1.  Amends Section 42.41, Tax Code, as follows:

Sec.  42.41.  (a)  Creates this subsection from existing text.  Requires
the chief appraiser, not later than the 45th day after the date an appeal
is finally determined, to perform certain tasks. 

  (b)  Creates this subsection from existing text and makes a
nonsubstantive change. 

(c)  Provides that a chief appraiser is irrebutably presumed to have
complied with Subsection (a) (2).  

SECTION 2.  Makes application of this Act prospective.

SECTION 3.  Effective date:  September 1, 2003.