C.S.H.B. 893 78(R)    BILL ANALYSIS


C.S.H.B. 893
By: Haggerty
Local Government Ways and Means
Committee Report (Substituted)



BACKGROUND 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 noncompliance 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.  CSHB893 provides a mandatory timetable for delivery of the
notice.    

RULEMAKING AUTHORITY

It is the committee's opinion that this bill does not expressly grant any
additional rulemaking authority to a state officer, department, agency, or
institution. 

ANALYSIS

Amends Section 42.41, Tax Code, to require that a correction of rolls
occur not later than the 45th day after the date an appeal is finally
determined. 

Requires the chief appraiser to certify the change to the assessor for
each affected taxing  unit. Provides for an irrebutable presumption that
the chief appraiser has complied with the requirement to certify the
change. 

This Act applies only to corrections finally determined on or after the
effective date. 

EFFECTIVE DATE

This Act takes effect September 1, 2003.


COMPARISON OF ORIGINAL TO SUBSTITUTE

The substitute changes the time period specified in the filed bill for the
correction of rolls from 30 days to 45 days.