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A BILL TO BE ENTITLED
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AN ACT
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relating to the rescheduling of a hearing before an appraisal |
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review board. |
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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 Subsection (e-1) to read as 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 or reschedulings, the board shall reschedule |
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[postpone] the hearing to a later date if before the 90th day after |
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the date originally scheduled for the hearing the property owner or |
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the owner's agent requests that the hearing be rescheduled and [at
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any time] shows good [reasonable] cause for the rescheduling |
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[postponement] or obtains [if] the consent of the chief appraiser |
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[consents] to the rescheduling [postponement]. The hearing may |
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not be postponed or rescheduled to a date less than five or more |
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than 60 [30] days after the date scheduled for the hearing at the |
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time [when] the postponement or rescheduling is sought unless the |
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date and time of the hearing as postponed are agreed to by the |
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chairman of the appraisal review board, the property owner, and the |
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chief appraiser. A request by a property owner or an owner's agent |
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for a postponement or a rescheduling under this subsection may be |
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made in writing, including by facsimile transmission or electronic |
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mail, by telephone, or in person to the appraisal review board, a |
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panel of the board, or the chairman of the board. The chairman or |
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the chairman's representative may grant, but may not deny, a |
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postponement or rescheduling under this subsection without the |
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necessity of action by the full board. The granting by the |
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appraisal review board, the chairman, or the chairman's |
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representative of a postponement or a rescheduling under this |
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subsection does not require the delivery of additional written |
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notice to the property owner. A hearing may not be rescheduled if |
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the rescheduling would cause undue delay to the appraisal review |
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board. |
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(e-1) For purposes of Subsection (e), "good cause" means a |
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reason that includes an error or mistake that was not intentional or |
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the result of conscious indifference. |
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SECTION 2. The change in law made by this Act applies only |
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to a protest under Chapter 41, Tax Code, that is filed on or after |
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the effective date of this Act. A protest under Chapter 41, Tax |
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Code, that was filed before the effective date of this Act is |
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governed by the law in effect on the date the protest was filed, and |
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the former law is continued in effect for that purpose. |
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SECTION 3. This Act takes effect September 1, 2009. |