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A BILL TO BE ENTITLED
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AN ACT
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relating to an interim study committee on the authority of a chief |
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appraiser to audit a rendition statement or property report |
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delivered to the chief appraiser. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. INTERIM STUDY. An interim committee consisting |
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of the members of the Senate Intergovernmental Relations Committee |
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and the House Local Government Ways and Means Committee shall study |
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the feasibility of the following legislative proposals: |
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(1) authorizing a chief appraiser or an examiner |
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authorized by a chief appraiser to examine, copy, and photograph |
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the books, records, and papers of a person who files a rendition |
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statement or property report required by Chapter 22, Tax Code; and |
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(2) authorizing a chief appraiser, if it is determined |
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as a result of an investigation of the records, books, and papers of |
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a person who files a rendition statement or property report under |
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Chapter 22, Tax Code, that the chief appraiser's reliance on the |
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rendition statement or property report resulted in the omission of |
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taxable property in any of the preceding five tax years, to enter |
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the property and its appraised value in the appraisal records for |
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each year the property was omitted as provided by Section 25.21, Tax |
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Code, for other omitted property. |
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SECTION 2. COMMITTEE REPORT. Not later than January 15, |
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2009, the committee shall report the committee's findings and |
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recommendations to the lieutenant governor, the speaker of the |
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house of representatives, and the governor. The committee shall |
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include in its recommendations specific statutory changes that the |
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committee considers desirable to address any concerns identified as |
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a result of the committee's study under Section 1 of this Act. |
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SECTION 3. ABOLITION OF COMMITTEE. The committee is |
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abolished and this Act expires January 16, 2009. |
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SECTION 4. EFFECTIVE DATE. This Act takes effect |
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immediately if it receives a vote of two-thirds of all the members |
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elected to each house, as provided by Section 39, Article III, Texas |
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Constitution. If this Act does not receive the vote necessary for |
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immediate effect, this Act takes effect September 1, 2007. |