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78R908 SMH-D
By: Averitt S.B. No. 224
A BILL TO BE ENTITLED
AN ACT
relating to the rendition of personal property for ad valorem tax
purposes and to protests and appeals of ad valorem tax appraisals.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 41.43, Tax Code, is amended by amending
Subsection (a) and adding Subsection (d) to read as follows:
(a) Except as provided by Subsection (d), in [In] a protest
authorized by Section 41.41(a)(1) [41.41(1)] or (2), the appraisal
district has the burden of establishing the value of the property by
a preponderance of the evidence presented at the hearing. If the
appraisal district fails to meet that standard, the protest shall
be determined in favor of the property owner.
(d) If before the date of the hearing the property owner
fails to deliver a rendition statement or property report for the
property that is the subject of the protest as required by Chapter
22:
(1) the property owner has the burden of establishing
the value of the property by a preponderance of the evidence
presented at the hearing; and
(2) if the property owner fails to meet the standard
provided by Subdivision (1), the protest shall be determined in
favor of the appraisal district.
SECTION 2. Section 42.29, Tax Code, is amended by adding
Subsection (c) to read as follows:
(c) Notwithstanding Subsection (a), a property owner may
not be awarded attorney's fees if the property owner fails to timely
deliver a rendition statement or property report for the property
that is the subject of the appeal as required by Chapter 22.
SECTION 3. This Act takes effect January 1, 2004, and
applies only to the rendition of property for ad valorem tax
purposes for a tax year that begins on or after that date.