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A BILL TO BE ENTITLED
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AN ACT
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relating to the independence of appraisal review boards and the |
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enforcement of appraisal review board orders; changing the elements |
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of an offense. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 5.041, Tax Code, is amended by amending |
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Subsections (c), (e-1), and (e-3) and adding Subsections (g) and |
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(h) to read as follows: |
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(c) The comptroller may contract with service providers to |
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assist with the duties imposed under Subsection (a), but the course |
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required may not be provided by an appraisal district, the chief |
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appraiser or another employee of an appraisal district, a member of |
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the board of directors of an appraisal district, a member of an |
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appraisal review board, or a taxing unit. The comptroller may |
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assess a fee to recover a portion of the costs incurred for the |
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training course, but the fee may not exceed $50 per person trained. |
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(e-1) In addition to the course established under |
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Subsection (a), the comptroller shall approve curricula and provide |
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materials for use in a continuing education course for members of an |
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appraisal review board. The curricula and materials must include |
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information regarding: |
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(1) the cost, income, and market data comparison |
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methods of appraising property; |
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(2) the appraisal of business personal property; |
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(3) the determination of capitalization rates for |
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property appraisal purposes; |
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(4) the duties of an appraisal review board; |
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(5) the requirements regarding the independence of an |
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appraisal review board from the board of directors and the chief |
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appraiser and other employees of the appraisal district; |
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(6) the prohibitions against ex parte communications |
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applicable to appraisal review board members; |
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(7) the Uniform Standards of Professional Appraisal |
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Practice; |
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(8) the duty of the appraisal district to substantiate |
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the district's determination of the value of property; |
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(9) the requirements regarding the equal and uniform |
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appraisal of property; |
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(10) the right of a property owner to protest the |
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appraisal of the property as provided by Chapter 41; and |
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(11) a detailed explanation of each of the actions |
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described by Sections 25.25, 41.41(a), 41.411, 41.412, 41.413, |
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41.42, and 41.43 so that members are fully aware of each of the |
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grounds on which a property appraisal can be appealed. |
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(e-3) The comptroller may contract with service providers |
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to assist with the duties imposed under Subsection (e-1), but the |
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course required by that subsection may not be provided by an |
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appraisal district, the chief appraiser or another employee of an |
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appraisal district, a member of the board of directors of an |
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appraisal district, a member of an appraisal review board, or a |
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taxing unit. The comptroller may assess a fee to recover a portion |
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of the costs incurred for the continuing education course, but the |
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fee may not exceed $50 for each person trained. |
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(g) Except as provided by Subsection (h) and Section |
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6.411(c-1), the following persons may not communicate with a member |
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of an appraisal review board about a course provided under this |
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section or any matter presented or discussed during the course: |
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(1) the chief appraiser of the appraisal district for |
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which the appraisal review board is established; |
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(2) another employee of the appraisal district for |
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which the appraisal review board is established; |
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(3) a member of the board of directors of the appraisal |
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district for which the appraisal review board is established; |
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(4) an officer or employee of a taxing unit that |
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participates in the appraisal district for which the appraisal |
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review board is established; and |
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(5) an attorney who represents or whose law firm |
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represents the appraisal district or a taxing unit that |
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participates in the appraisal district for which the appraisal |
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review board is established. |
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(h) An appraisal review board may retain an appraiser |
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certified by the Texas Appraiser Licensing and Certification Board |
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to instruct the members of the appraisal review board on valuation |
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methodology if the appraisal district provides for the instruction |
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in the district's budget. |
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SECTION 2. Sections 6.411(a), (b), and (c-1), Tax Code, are |
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amended to read as follows: |
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(a) A member of an appraisal review board commits an offense |
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if the member communicates with the chief appraiser or another |
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employee or a member of the board of directors of the [an] appraisal |
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district for which the appraisal review board is established in |
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violation of Section 41.66(f). |
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(b) A chief appraiser or another employee of an appraisal |
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district, a member of a board of directors of an appraisal district, |
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or a property tax consultant or attorney representing a party to a |
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proceeding before the appraisal review board commits an offense if |
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the person [chief appraiser or other employee] communicates with a |
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member of the appraisal review board established for the appraisal |
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district with the intent to influence a decision by the member in |
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the member's capacity as a member of the appraisal review board [in
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a circumstance in which the appraisal review board member is
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prohibited by Section 41.66(f) from communicating with the chief
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appraiser or other employee]. |
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(c-1) This section does not apply to communications |
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involving the chief appraiser or another employee or a member of the |
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board of directors of an appraisal district and a member of the |
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appraisal review board: |
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(1) that constitute social conversation; |
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(2) that are specifically limited to and involve |
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administrative, clerical, or logistical matters related to the |
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scheduling and operation of hearings, the processing of documents, |
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the issuance of orders, notices, and subpoenas, and the operation, |
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appointment, composition, or attendance at training of the |
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appraisal review board; or |
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(3) that are necessary and appropriate to enable the |
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board of directors of the appraisal district to determine whether |
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to appoint, reappoint, or remove a person as a member or the |
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chairman or secretary of the appraisal review board. |
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SECTION 3. Section 6.412(a), Tax Code, is amended to read as |
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follows: |
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(a) An individual is ineligible to serve on an appraisal |
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review board if the individual: |
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(1) is related within the second degree by |
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consanguinity or affinity, as determined under Chapter 573, |
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Government Code, to an individual who is engaged in the business of |
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appraising property for compensation for use in proceedings under |
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this title or of representing property owners for compensation in |
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proceedings under this title in the appraisal district for which |
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the appraisal review board is established; [or] |
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(2) owns property on which delinquent taxes have been |
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owed to a taxing unit for more than 60 days after the date the |
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individual knew or should have known of the delinquency unless: |
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(A) the delinquent taxes and any penalties and |
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interest are being paid under an installment payment agreement |
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under Section 33.02; or |
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(B) a suit to collect the delinquent taxes is |
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deferred or abated under Section 33.06 or 33.065; or |
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(3) is related within the third degree by |
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consanguinity or within the second degree by affinity, as |
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determined under Chapter 573, Government Code, to a member of the |
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appraisal district's board of directors. |
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SECTION 4. Section 6.43, Tax Code, is amended to read as |
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follows: |
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Sec. 6.43. PERSONNEL. (a) The appraisal review board may |
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employ legal counsel as provided by the district budget or use the |
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services of the county attorney [and may use the staff of the
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appraisal office for clerical assistance]. |
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(b) Except as provided by Subsection (c), an attorney may |
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not serve as legal counsel for the appraisal review board if the |
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attorney or a member of the attorney's law firm has during the year |
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before the date of the appraisal review board's hiring of the |
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attorney represented a property owner who owns property in the |
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appraisal district, a taxing unit that participates in the |
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appraisal district, or the appraisal district in a matter addressed |
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by Section 1.111 or 25.25 of this code, Subtitle E or F of this |
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title, or Subchapter Z, Chapter 2003, Government Code. |
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(c) The county attorney for the county in which the |
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appraisal district is established may provide legal services to the |
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appraisal review board notwithstanding that the county attorney or |
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an assistant to the county attorney represents or has represented |
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the appraisal district or a taxing unit that participates in the |
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appraisal district in any matter. |
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(d) An attorney who serves as legal counsel for an appraisal |
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review board may not act as an advocate in a hearing or proceeding |
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conducted by the board. The attorney may provide advice to the board |
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or a panel of the board during a hearing or proceeding and shall |
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disclose to the board all legal authority in the controlling |
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jurisdiction known to the attorney to be relevant to the matter and |
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not disclosed by the parties. The attorney shall disclose to the |
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board a material fact that may assist the board or panel in making |
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an informed decision regardless of whether the fact is adverse to |
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the position of a party. |
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(e) An appraisal district may specify in its budget whether |
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the appraisal review board may employ legal counsel or must use the |
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services of the county attorney. If the budget authorizes the board |
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to employ legal counsel, the budget must provide for reasonable |
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compensation to be paid to the attorney serving as legal counsel. An |
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appraisal district may not require the board to employ a specific |
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attorney as legal counsel. |
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(f) The appraisal office may provide clerical assistance to |
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the appraisal review board, including assisting the board with the |
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scheduling and arranging of hearings. |
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SECTION 5. Section 41.08, Tax Code, is amended to read as |
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follows: |
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Sec. 41.08. CORRECTION OF RECORDS ON ORDER OF BOARD. The |
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chief appraiser shall make the reappraisals or other corrections of |
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the appraisal records ordered by the appraisal review board as |
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provided by this subchapter. The chief appraiser may not change a |
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reappraisal or other correction ordered by the board. The chief |
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appraiser shall submit a copy of the corrected records to the board |
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for its approval as promptly as practicable. |
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SECTION 6. Section 42.21(b), Tax Code, is amended to read as |
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follows: |
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(b) A petition for review brought under Section 42.02 must |
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be brought against the owner of the property involved in the appeal. |
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A petition for review brought under Section 42.031 must be brought |
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against the appraisal district and against the owner of the |
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property involved in the appeal. A petition for review brought |
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under Subdivision (2) [or (3)] of Section 42.01 or under Section |
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42.03 must be brought against the comptroller. Any other petition |
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for review under this chapter must be brought against the appraisal |
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district. A petition for review may [is] not [required to] be |
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brought against the appraisal review board[, but may be brought
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against the appraisal review board in addition to any other
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required party, if appropriate]. An appraisal district may hire an |
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attorney that represents the district to represent the appraisal |
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review board established for the district to file an answer and |
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obtain a dismissal of a suit filed against the appraisal review |
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board in violation of this subsection. |
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SECTION 7. The changes in law made by this Act to Section |
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6.411, Tax Code, apply only to an offense committed on or after the |
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effective date of this Act. An offense committed before the |
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effective date of this Act is governed by the law in effect on the |
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date the offense was committed, and the former law is continued in |
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effect for that purpose. For purposes of this section, an offense |
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was committed before the effective date of this Act if any element |
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of the offense occurred before that date. |
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SECTION 8. This Act takes effect September 1, 2011. |