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A BILL TO BE ENTITLED
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AN ACT
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relating to the right to a new hearing before an appraisal review |
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board following a failure to attend a hearing. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subsection (e-1), Section 41.45, Tax Code, is |
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amended to read as follows: |
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(e-1) A property owner or a person [who has not] designated |
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by the property owner as the owner's [an] agent under Section 1.111 |
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to represent the owner at the hearing [and] who fails to appear at |
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the hearing is entitled to a new hearing if the property owner or |
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the owner's agent files, not later than the fourth day after the |
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date the hearing occurred, a written statement with the appraisal |
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review board showing good cause for the failure to appear and |
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requesting a new hearing. |
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SECTION 2. The change in law made by this Act applies only |
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to a protest under Chapter 41, Tax Code, that is filed on or after |
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the effective date of this Act. A protest under Chapter 41, Tax |
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Code, that was filed before the effective date of this Act is |
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governed by the law in effect on the date the protest was filed, and |
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the former law is continued in effect for that purpose. |
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SECTION 3. This Act takes effect September 1, 2011. |