Amend HB 2491 adding the following SECTIONS, appropriately 
numbered, and renumbering the subsequent SECTIONS accordingly:
	SECTION ____.  Section 22.28(a), Tax Code, is amended to read 
as follows:    
	(a)  Except as otherwise provided by Section 22.30, the chief 
appraiser shall impose a penalty on a person who fails to timely 
file a rendition statement or property report required by this 
chapter in an amount equal to 10 percent of the total amount of 
taxes imposed on the property for that year by taxing units 
participating in the appraisal district.  A lien in the amount of 
the penalty attaches to the property against which the penalty is 
imposed, as if it were a tax, and a delinquent penalty accrues 
penalties and interest in the same manner as a delinquent tax.
	SECTION ____.  Section 22.29, Tax Code, is amended by adding 
Subsection (c-1) to read as follows:
	(c-1)  A lien in the amount of the penalty attaches to the 
property against which the penalty is imposed, as if it were a tax, 
and a delinquent penalty accrues penalties and interest in the same 
manner as a delinquent tax.
	SECTION ____.  Subchapter B, Chapter 22, Tax Code, is amended 
by adding Section 22.31 to read as follows:
	Sec. 22.31.  RENDITION VERIFICATION.  (a)  The chief 
appraiser or an authorized representative of the chief appraiser 
may request in writing that a property owner provide to the chief 
appraiser or authorized representative of the chief appraiser 
copies of the schedules and forms filed by the property owner with 
the Internal Revenue Service that relate to the acquisition and 
cost of fixed assets, including fixed asset ledgers and 
depreciation schedules.  Not later than the 21st day after the date 
the request is received, the property owner shall deliver or make 
available the requested documents for inspection by the chief 
appraiser or authorized representative.
	(b)  Any document delivered or made available for inspection 
under Subsection (b) is confidential to the same extent that a 
rendition statement or property report is confidential under 
Section 22.27.
	(c)  A property owner who delivers or makes available for 
inspection documents under Subsection (b) may redact from the 
documents any information not specifically related to the 
acquisition, cost, or depreciation of fixed assets.
	(d)  An appraisal district may contract with a qualified 
person to perform services under this section.  A person performing 
services under this section is not an appraiser for purposes of 
Chapter 25.  A person performing services under this section shall 
not perform a field visit to verify assets.
	(e)  A contract entered into under this section is not 
subject to Section 6.11(a) of this code.
	(f)  The chief appraiser shall submit a report increased 
value added as a result of rendition verification for each school 
district within the appraisal district boundaries no later than 
July 31 of each year to the commissioner of education.  The 
commissioner shall adjust distributions from the Texas education 
fund to the school district based on the reported value increases.
	SECTION ____.  Sections __.-__. amending Sections 22.28(a) 
and 22.29, Tax Code and adding new Section 22.31, Tax Code, take 
effect September 1, 2005, and apply only to the rendition of 
property for ad valorem tax purposes for a tax year that begins on 
or after that date.  Any additional value identified as a result of 
rendition verification for tax year 2006 shall be treated as 
omitted property as authorized by Section 25.21(a), Tax Code.