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A BILL TO BE ENTITLED
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AN ACT
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relating to the scheduling of hearings before appraisal review |
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boards on property tax protests. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 41.45(e), Tax Code, is amended to read as |
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follows: |
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(e) On request made to the appraisal review board before the |
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date of the hearing, the property owner is entitled to one |
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postponement of the hearing to a later date without showing cause. |
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In addition and without limitation as to the number of |
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postponements, the [The] board shall postpone the hearing to a |
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later date if the property owner or the owner's agent at any time |
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shows reasonable [good] cause for the postponement or if the chief |
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appraiser consents to the postponement. The hearing may not be |
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postponed to a date less than five or more than 30 [15] days after |
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the date scheduled for the [original] hearing when the postponement |
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is sought unless the date and time of the hearing as postponed are |
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agreed to by the appraisal review board, the property owner, and the |
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chief appraiser. A request by a property owner for a postponement |
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under this subsection is not required to be in writing, and the |
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granting by the board of a postponement [Postponement] under this |
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subsection does not require the delivery of additional written |
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notice to the property owner. |
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SECTION 2. Section 41.46(a), Tax Code, is amended to read as |
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follows: |
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(a) The appraisal review board before which a protest |
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hearing is scheduled shall deliver written notice to the property |
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owner initiating a protest of the date, time, and place fixed for |
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the hearing on the protest and of the property owner's entitlement |
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to a postponement of the hearing as provided by Section 41.45 unless |
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the property owner waives in writing notice of the hearing. The |
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board shall deliver the notice not later than the 15th day before |
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the date of the hearing. |
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SECTION 3. This Act applies only to a protest notice of |
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which is filed with an appraisal review board on or after the |
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effective date of this Act. |
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SECTION 4. This Act takes effect September 1, 2007. |