BILL ANALYSIS |
S.B. 1546 |
By: Patrick |
Ways & Means |
Committee Report (Unamended) |
BACKGROUND AND PURPOSE
Interested parties contend that current law relating to the right to a new hearing before an appraisal review board following a failure to attend a hearing is in need of revision. S.B. 1546 seeks to provide for that revision.
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RULEMAKING AUTHORITY
It is the committee's opinion that this bill does not expressly grant any additional rulemaking authority to a state officer, department, agency, or institution.
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ANALYSIS
S.B. 1546 amends the Tax Code to entitle a property owner or a person designated by the property owner as the owner's agent for purposes of representing the owner at a hearing before an appraisal review board who fails to appear at the hearing to a new hearing if the property owner or the owner's agent files, not later than the fourth day after the date the hearing occurred, a written statement with the appraisal review board showing good cause for the failure to appear and requesting a new hearing. The bill removes language entitling a property owner who has not designated an agent and who fails to appear at such a hearing to a new hearing under the same conditions.
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EFFECTIVE DATE
September 1, 2011.
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