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A BILL TO BE ENTITLED
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AN ACT
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relating to the weight accorded in a taxpayer protest hearing to the |
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determination by a certified appraiser of appraised value of real |
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property. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 41.43, Tax Code, is amended by amending |
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Subsection (a) and adding Subsections (a-1) and (a-2) to read as |
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follows: |
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(a) Except as provided by Subsections [Subsection] (a-1) |
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and (d), in a protest authorized by Section 41.41(a)(1) or (2), the |
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appraisal district has the burden of establishing the value of the |
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property by a preponderance of the evidence presented at the |
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hearing. If the appraisal district fails to meet that standard, the |
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protest shall be determined in favor of the property owner. |
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(a-1) If in the protest relating to a property with a market |
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or appraised value of $1 million or less as determined by the |
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appraisal district the property owner files with the appraisal |
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review board and, not later than the 14th day before the date of the |
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first day of the hearing, delivers to the chief appraiser a copy of |
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an appraisal of the property performed not later than the 180th day |
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before the date of the first day of the hearing by an appraiser |
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certified under Chapter 1103, Occupations Code, that supports the |
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appraised or market value of the property asserted by the property |
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owner, the appraisal district has the burden of establishing the |
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value of the property by clear and convincing evidence presented at |
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the hearing. If the appraisal district fails to meet that standard, |
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the protest shall be determined in favor of the property owner. |
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(a-2) To be valid, an appraisal filed under Subsection (a-1) |
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must be attested to before an officer authorized to administer |
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oaths and include: |
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(1) the name and business address of the certified |
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appraiser; |
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(2) a description of the property that was the subject |
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of the appraisal; |
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(3) a statement that the appraised or market value of |
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the property: |
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(A) was, as applicable, the appraised or market |
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value of the property as of January 1 of the current tax year; and |
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(B) was determined using a method of appraisal |
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authorized or required by Chapter 23; and |
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(4) a statement that the appraisal was performed in |
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accordance with the Uniform Standards of Professional Appraisal |
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Practice. |
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SECTION 2. Section 37.10(c), Penal Code, is amended to read |
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as follows: |
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(c)(1) Except as provided by Subdivisions (2), [and] (3), |
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and (4) and by Subsection (d), an offense under this section is a |
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Class A misdemeanor unless the actor's intent is to defraud or harm |
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another, in which event the offense is a state jail felony. |
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(2) An offense under this section is a felony of the |
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third degree if it is shown on the trial of the offense that the |
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governmental record was a public school record, report, or |
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assessment instrument required under Chapter 39, Education Code, or |
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was a license, certificate, permit, seal, title, letter of patent, |
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or similar document issued by government, by another state, or by |
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the United States, unless the actor's intent is to defraud or harm |
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another, in which event the offense is a felony of the second |
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degree. |
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(3) An offense under this section is a Class C |
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misdemeanor if it is shown on the trial of the offense that the |
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governmental record is a governmental record that is required for |
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enrollment of a student in a school district and was used by the |
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actor to establish the residency of the student. |
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(4) An offense under this section is a Class B |
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misdemeanor if it is shown on the trial of the offense that the |
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governmental record is a written appraisal filed with an appraisal |
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review board under Section 41.43(a-1), Tax Code, that was performed |
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by a person who had a contingency interest in the outcome of the |
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appraisal review board hearing. |
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SECTION 3. (a) The change in law made by Section 1 of this |
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Act applies only to a protest filed with the appraisal review board |
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on or after the effective date of this Act. A protest filed with the |
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appraisal review board before the effective date of this Act is |
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covered by the law in effect at the time the protest was filed and |
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the former law is continued in effect for that purpose. |
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(b) The change in law made by Section 2 of this Act applies |
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only to an offense committed on or after the effective date of this |
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Act. An offense committed before the effective date of this Act is |
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governed by the law in effect at the time the offense was committed, |
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and the former law is continued in effect for that purpose. For the |
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purposes of this subsection, an offense was committed before the |
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effective date of this Act if any element of the offense occurred |
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before that date. |
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SECTION 4. This Act takes effect September 1, 2007. |