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A BILL TO BE ENTITLED
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AN ACT
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relating to good cause for rescheduling a hearing by 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 1.04, Tax Code is amended to read as |
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follows: |
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Sec. 1.04. DEFINITIONS. In this title: |
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(1) "Property" means any matter or thing capable of |
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private ownership. |
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(2) "Real property" means: |
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(A) land; |
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(B) an improvement; |
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(C) a mine or quarry; |
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(D) a mineral in place; |
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(E) standing timber; or |
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(F) an estate or interest, other than a mortgage |
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or deed of trust creating a lien on property or an interest securing |
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payment or performance of an obligation, in a property enumerated |
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in Paragraphs (A) through (E) of this subdivision. |
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(3) "Improvement" means: |
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(A) a building, structure, fixture, or fence |
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erected on or affixed to land; |
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(B) a transportable structure that is designed to |
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be occupied for residential or business purposes, whether or not it |
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is affixed to land, if the owner of the structure owns the land on |
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which it is located, unless the structure is unoccupied and held for |
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sale or normally is located at a particular place only temporarily; |
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or |
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(C) for purposes of an entity created under |
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Section 52, Article III, or Section 59, Article XVI, Texas |
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Constitution, the: |
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(i) subdivision of land by plat; |
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(ii) installation of water, sewer, or |
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drainage lines; or |
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(iii) paving of undeveloped land. |
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(3-a) Notwithstanding anything contained herein to |
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the contrary, a manufactured home is an improvement to real |
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property only if the owner of the home has elected to treat the |
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manufactured home as real property pursuant to Section 1201.2055, |
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Occupations Code, and a certified copy of the statement of |
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ownership and location has been filed with the real property |
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records of the county in which the home is located as provided in |
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Section 1201.2055(d), Occupations Code. |
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(4) "Personal property" means property that is not |
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real property. |
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(5) "Tangible personal property" means personal |
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property that can be seen, weighed, measured, felt, or otherwise |
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perceived by the senses, but does not include a document or other |
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perceptible object that constitutes evidence of a valuable |
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interest, claim, or right and has negligible or no intrinsic value. |
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(6) "Intangible personal property" means a claim, |
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interest (other than an interest in tangible property), right, or |
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other thing that has value but cannot be seen, felt, weighed, |
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measured, or otherwise perceived by the senses, although its |
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existence may be evidenced by a document. It includes a stock, |
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bond, note or account receivable, franchise, license or permit, |
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demand or time deposit, certificate of deposit, share account, |
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share certificate account, share deposit account, insurance |
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policy, annuity, pension, cause of action, contract, and goodwill. |
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(7) "Market value" means the price at which a property |
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would transfer for cash or its equivalent under prevailing market |
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conditions if: |
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(A) exposed for sale in the open market with a |
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reasonable time for the seller to find a purchaser; |
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(B) both the seller and the purchaser know of all |
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the uses and purposes to which the property is adapted and for which |
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it is capable of being used and of the enforceable restrictions on |
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its use; and |
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(C) both the seller and purchaser seek to |
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maximize their gains and neither is in a position to take advantage |
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of the exigencies of the other. |
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(8) "Appraised value" means the value determined as |
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provided by Chapter 23 of this code. |
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(9) "Assessed value" means, for the purposes of |
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assessment of property for taxation, the amount determined by |
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multiplying the appraised value by the applicable assessment ratio, |
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but, for the purposes of determining the debt limitation imposed by |
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Article III, Section 52, of the Texas Constitution, shall mean the |
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market value of the property recorded by the chief appraiser. |
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(10) "Taxable value" means the amount determined by |
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deducting from assessed value the amount of any applicable partial |
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exemption. |
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(11) "Partial exemption" means an exemption of part of |
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the value of taxable property. |
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(12) "Taxing unit" means a county, an incorporated |
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city or town (including a home-rule city), a school district, a |
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special district or authority (including a junior college district, |
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a hospital district, a district created by or pursuant to the Water |
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Code, a mosquito control district, a fire prevention district, or a |
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noxious weed control district), or any other political unit of this |
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state, whether created by or pursuant to the constitution or a |
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local, special, or general law, that is authorized to impose and is |
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imposing ad valorem taxes on property even if the governing body of |
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another political unit determines the tax rate for the unit or |
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otherwise governs its affairs. |
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(13) "Tax year" means the calendar year. |
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(14) "Assessor" means the officer or employee |
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responsible for assessing property taxes as provided by Chapter 26 |
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of this code for a taxing unit by whatever title he is designated. |
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(15) "Collector" means the officer or employee |
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responsible for collecting property taxes for a taxing unit by |
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whatever title he is designated. |
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(16) "Possessory interest" means an interest that |
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exists as a result of possession or exclusive use or a right to |
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possession or exclusive use of a property and that is unaccompanied |
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by ownership of a fee simple or life estate in the property. |
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However, "possessory interest" does not include an interest, |
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whether of limited or indeterminate duration, that involves a right |
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to exhaust a portion of a real property. |
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(17) "Conservation and reclamation district" means a |
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district created under Article III, Section 52, or Article XVI, |
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Section 59, of the Texas Constitution, or under a statute enacted |
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under Article III, Section 52, or Article XVI, Section 59, of the |
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Texas Constitution. |
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(18) "Clerical error" means an error: |
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(A) that is or results from a mistake or failure |
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in writing, copying, transcribing, entering or retrieving computer |
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data, computing, or calculating; or |
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(B) that prevents an appraisal roll or a tax roll |
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from accurately reflecting a finding or determination made by the |
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chief appraiser, the appraisal review board, or the assessor; |
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however, "clerical error" does not include an error that is or |
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results from a mistake in judgment or reasoning in the making of the |
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finding or determination. |
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(19) "Comptroller" means the Comptroller of Public |
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Accounts of the State of Texas. |
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(20) "Good cause" means a reason that includes, but is |
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not limited to, an error or mistake that: |
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(a) was neither intentional nor the result of |
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conscious indifference, and |
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(b) will not cause undue delay or other injury to |
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the person or entity authorized to extend the deadline or grant a |
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rescheduling. |
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SECTION 2. Subsection (e), Section 41.45, Tax Code is |
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amended 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 the property owner or the |
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owner's agent at any time shows good [reasonable] cause for the |
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rescheduling [postponement] or if the chief appraiser consents to |
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the rescheduling [postponement]. A request for rescheduling must |
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be made before the ninetieth day after the date of the hearing. The |
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hearing may not be postponed to a date less than five or more than 60 |
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[30] days after the date scheduled for the hearing at the time |
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[when] the postponement or rescheduling is sought unless the date |
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and time of the hearing as postponed are agreed to by the appraisal |
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review board, the property owner, and the chief appraiser. A |
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request by a property owner or the owner's agent for a postponement |
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or rescheduling under this subsection may be made in writing, |
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including by facsimile transmission or electronic mail, by |
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telephone, or in person to the appraisal review board, a panel of |
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the board, or the chairman of the board. The chairman or the |
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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 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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SECTION 3. This Act takes effect September 1, 2009. |