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A BILL TO BE ENTITLED
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AN ACT
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relating to the authority of a chief appraiser to audit a rendition |
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statement or property report 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. Subchapter B, Chapter 22, Tax Code, is amended by |
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adding Section 22.31 to read as follows: |
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Sec. 22.31. INVESTIGATIONS AND AUDITS. (a) The chief |
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appraiser, or a person authorized by the chief appraiser in |
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writing, shall: |
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(1) examine, copy, and photograph the books, records, |
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and papers of a person who files a rendition statement or property |
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report required by this chapter to verify the accuracy of the |
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statement or report; and |
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(2) by delivery of written notice to the property |
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owner or to an employee, representative, or agent of the property |
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owner, not later than the 10th working day after the date the notice |
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is delivered, require the property owner to produce to the chief |
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appraiser or an agent or designated representative of the chief |
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appraiser for inspection the books, records, and papers used as a |
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basis for the preparation of the rendition statement or property |
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report. |
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(b) If the chief appraiser determines as the result of an |
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investigation under this section that the chief appraiser's |
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reliance on a rendition statement or property report resulted in |
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the omission or undervaluation of taxable property in the current |
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tax year or in any one of the five preceding tax years, the chief |
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appraiser shall add the omitted property or the portion of the |
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appraised value of undervalued property that was erroneously |
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omitted for each tax year to the appraisal roll as provided by |
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Section 25.21 for other property that escapes taxation. |
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(c) The chief appraiser may not conduct an investigation of |
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a property owner under this section more frequently than once every |
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three years, except that if the chief appraiser takes action under |
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Subsection (b) as a result of an investigation of a property owner, |
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the chief appraiser may conduct an investigation of the property |
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owner in the following year. |
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(d) Copies of books, records, or papers made or retained by |
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the chief appraiser or an agent or representative of the chief |
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appraiser in the course of an investigation under this section are |
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confidential to the same degree that a rendition statement or |
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property report is confidential under Section 22.27. |
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(e) The chief appraiser may not employ a person on a |
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contingency fee basis to conduct an audit under this section. |
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SECTION 2. (a) This Act applies only to ad valorem taxes |
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imposed for a tax year beginning on or after the effective date of |
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this Act and the rendition of property for ad valorem tax purposes |
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for a tax year that begins on or after that date. |
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(b) Section 22.31, Tax Code, as added by this Act, |
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authorizes the addition to an appraisal roll of omitted property or |
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the portion of the appraised value of undervalued property that was |
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erroneously omitted only for a tax year beginning on or after the |
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effective date of this Act. |
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SECTION 3. This Act takes effect January 1, 2008. |