AUTHOR'S / SPONSOR'S STATEMENT OF INTENT

 

As proposed, S.B. 1404 amends current law relating to the deadline for filing a suit to compel an appraisal review board to change an appraisal roll.

 

RULEMAKING AUTHORITY

 

This bill does not expressly grant any additional rulemaking authority to a state officer, institution, or agency.

 

SECTION BY SECTION ANALYSIS

 

SECTION 1.  Amends Section 25.25(g), Tax Code, to authorize the property owner or the chief appraiser, within 60 days, rather than 45 days, after receiving notice of the appraisal review board's determination of a motion under this section, to file suit to compel the board to order a change in the appraisal roll as required by this section.

 

SECTION 2.  Makes application of this Act prospective.

 

SECTION 3.  Effective date: upon passage or September 1, 2011.