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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, a property owner who has not designated an |
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agent under Section 1.111 to represent the owner at the hearing is |
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entitled to one postponement of the hearing to a later date without |
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showing cause. In addition and without limitation as to the number |
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of postponements, the board shall postpone the hearing to a later |
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date if the property owner or the owner's agent at any time shows |
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reasonable cause for the postponement or if the chief appraiser |
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consents to the postponement. The hearing may not be postponed to a |
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date less than five or more than 30 days after the date scheduled |
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for the hearing when the postponement is sought unless the date and |
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time of the hearing as postponed are agreed to by the chairman of |
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the appraisal review board, the property owner, and the chief |
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appraiser. A request by a property owner for a postponement under |
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this subsection may be made in writing, including by facsimile |
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transmission or electronic mail, by telephone, or in person to the |
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appraisal review board, a panel of the board, or the chairman of the |
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board. The chairman or the chairman's representative may take |
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action on [grant, but may not deny,] a postponement under this |
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subsection without the necessity of action by the full board if the |
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hearing for which the postponement is requested is scheduled to |
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occur before the next regular meeting of the board. The granting by |
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the appraisal review board, the chairman, or the chairman's |
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representative of a postponement under this subsection does not |
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require the delivery of additional written notice to the property |
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owner. Action on a request for postponement is final and may not be |
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the subject of a protest under this chapter. |
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SECTION 2. The change in law made by this Act applies only |
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to a postponement of a hearing that is requested on or after the |
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effective date of this Act. A postponement of a hearing that is |
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requested before the effective date of this Act is governed by the |
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law as it existed immediately before the effective date of this Act, |
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and that 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, 2009. |