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A BILL TO BE ENTITLED
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AN ACT
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relating to the required payment of taxes by property owners who |
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appeal certain ad valorem tax determinations. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 42.08, Tax Code, is amended by adding |
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Subsection (b-1) to read as follows: |
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(b-1) This subsection applies only to an appeal in which the |
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property owner elects to pay the amount of taxes described by |
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Subsection (b)(1). The notice of appeal filed by the property owner |
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must be accompanied by a statement in writing of the amount of taxes |
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the property owner proposes to pay. |
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SECTION 2. The changes in law made by this Act apply only to |
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an appeal under Chapter 42, Tax Code, that is filed on or after the |
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effective date of this Act. An appeal under Chapter 42, Tax Code, |
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that was filed before the effective date of this Act is governed by |
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the law in effect on the date the appeal was filed, and the former |
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law is continued in effect for that purpose. |
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SECTION 3. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2007. |