AUTHOR'S / SPONSOR'S STATEMENT OF INTENT
C.S.S.B. 1546 amends current law relating to the right to a new hearing before an appraisal review board following a failure to attending a hearing.
RULEMAKING AUTHORITY
SECTION BY SECTION ANALYSIS
SECTION 1. Amends Section 41.45(e-1), Tax Code, to entitle a property owner or a person designated by the property owner as the owner's agent, rather than a property owner who has not designated an agent, under Section 1.111 (Representation of Property Owner) to represent the owner at the hearing 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.
SECTION 2. Makes application of this Act prospective.
SECTION 3. Effective date: September 1, 2011.