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Amend HB 967 as follows:
(1) On page 1, line 12, between "quarantine" and "for", insert "of at least 90 days in length in the current tax year".
(2) On page 1, at the end of line 21, add the following:
The appraised value of land reappraised under this section may not
exceed the lesser of:
(1) the market value of the land as determined by other
appraisal methods; or
(2) one-half of the original appraised value of the
land for the current tax year.
(3) On page 3, between lines 6 and 7, insert the following:
(f) If the owner of the land is informed by the Texas Animal
Health Commission that the quarantine is no longer in place, not
later than the 30th day after the date on which the owner received
that information the owner of the land shall so notify the chief
appraiser in writing. If the owner fails to notify the chief
appraiser as required by this subsection, a penalty is imposed on
the property equal to 10 percent of the difference between the taxes
imposed on the property in each year it is erroneously allowed
appraisal under this section and the taxes that would otherwise
have been imposed.
(g) The chief appraiser shall make an entry in the appraisal
records for the property against which the penalty is imposed
indicating liability for the penalty and shall deliver a written
notice of imposition of the penalty to the person who owns the
property. The notice shall include a brief explanation of the
procedures for protesting the imposition of the penalty. The
assessor for each taxing unit that imposed taxes on the property on
the basis of appraisal under this section shall add the amount of
the penalty to the unit's tax bill for taxes on the property against
which the penalty is imposed. The penalty shall be collected at the
same time and in the same manner as the taxes on the property
against which the penalty is imposed. The amount of the penalty
constitutes a lien on the property against which the penalty is
imposed and accrues penalty and interest in the same manner as a
delinquent tax.
(4) On page 3, line 12, between "quarantine" and "for",
insert "of at least 90 days in length in the current tax year".
(5) On page 3, at the end of line 21, add the following:
The appraised value of land reappraised under this section may not
exceed the lesser of:
(1) the market value of the land as determined by other
appraisal methods; or
(2) one-half of the original appraised value of the
land for the current tax year.
(6) On page 5, between lines 3 and 4, insert the following:
(f) If the owner of the land is informed by the Texas Animal
Health Commission that the quarantine is no longer in place, not
later than the 30th day after the date on which the owner received
that information the owner of the land shall so notify the chief
appraiser. If the owner fails to notify the chief appraiser as
required by this subsection, a penalty is imposed on the property
equal to 10 percent of the difference between the taxes imposed on
the property in each year it is erroneously allowed appraisal under
this section and the taxes that would otherwise have been imposed.
(g) The chief appraiser shall make an entry in the appraisal
records for the property against which the penalty is imposed
indicating liability for the penalty and shall deliver a written
notice of imposition of the penalty to the person who owns the
property. The notice shall include a brief explanation of the
procedures for protesting the imposition of the penalty. The
assessor for each taxing unit that imposed taxes on the property on
the basis of appraisal under this section shall add the amount of
the penalty to the unit's tax bill for taxes on the property against
which the penalty is imposed. The penalty shall be collected at the
same time and in the same manner as the taxes on the property
against which the penalty is imposed. The amount of the penalty
constitutes a lien on the property against which the penalty is
imposed and accrues penalty and interest in the same manner as a
delinquent tax.