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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, Tax Code, is amended by amending |
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Subsection (e) and adding Subsections (e-1) and (e-2) 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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good [reasonable] cause for the postponement or if the chief |
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appraiser consents to the postponement. The hearing may not be |
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postponed to a date less than five or more than 30 days after the |
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date scheduled for the hearing when the postponement is sought |
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unless the date and time of the hearing as postponed are agreed to |
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by the chairman of the appraisal review board or the chairman's |
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representative, the property owner, and the chief appraiser. A |
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request by a property owner for a postponement under this |
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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. |
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(e-1) A property owner who has not designated an agent under |
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Section 1.111 to represent the owner at the hearing and who fails to |
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appear at the hearing is entitled to a new hearing if the property |
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owner files, not later than the fourth day after the date the |
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hearing occurred, a written statement with the appraisal review |
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board showing good cause for the failure to appear and requesting a |
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new hearing. |
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(e-2) For purposes of Subsections (e) and (e-1), "good |
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cause" means a reason that includes an error or mistake that: |
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(1) was not intentional or the result of conscious |
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indifference; and |
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(2) will not cause undue delay or other injury to the |
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person authorized to extend the deadline or grant a rescheduling. |
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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. |
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