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A BILL TO BE ENTITLED
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AN ACT
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relating to a protest to an appraisal review board for a failure of |
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a chief appraiser or appraisal review board to give required |
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notice. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 41.411(c), Tax Code, is amended to read |
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as follows: |
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(c) A property owner who protests as provided by this |
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section must comply with the payment requirements of Section 42.08 |
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or the property owner [he] forfeits the property owner's [his] |
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right to a final determination of the [his] protest. However, the |
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delinquency date for purposes of Section 42.08(b) for the taxes on |
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the property subject to the protest is postponed to the 125th day |
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after the date the board determines at a hearing under Section |
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41.44(c-1) that the property owner received a tax bill for taxes on |
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the property, if that date is later than the delinquency date |
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otherwise provided by law. |
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SECTION 2. Section 41.44, Tax Code, is amended by adding |
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Subsection (c-3) to read as follows: |
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(c-3) Notwithstanding Subsection (c), a property owner who |
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files a protest under Section 41.411 on or after the date the taxes |
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on the property to which the notice applies become delinquent, but |
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not later than the 125th day after the property owner, in the |
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request for the hearing, claims to have first received a tax bill |
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for the taxes in question, is entitled to a hearing solely on the |
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issue of whether the property owner received a timely tax bill. If |
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at the hearing the board determines that the property owner did not |
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receive a timely tax bill, for the purposes of this section the |
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delinquency date is postponed to the 126th day after the date the |
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board determines the property owner first received a tax bill for |
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the taxes in question or the fifth day after the hearing, whichever |
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is later. For purposes of this subsection, a tax bill is not timely |
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received if the bill is required to be mailed by the date provided |
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by Section 31.02(a) but is received on or after November 1 of the |
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tax year for which the taxes are imposed. |
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SECTION 3. The change in law made by this Act applies only |
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to an ad valorem tax protest filed on or after the effective date of |
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this Act. An ad valorem tax protest filed before the effective |
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date of this Act is governed by the law in effect at the time the |
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protest was filed, and the former law is continued in effect for |
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that purpose. |
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SECTION 4. This Act takes effect January 1, 2008. |