BILL ANALYSIS |
C.S.H.B. 3442 |
By: Otto |
Ways & Means |
Committee Report (Substituted) |
BACKGROUND AND PURPOSE
Under current law, a property owner or the owner's agent may request a postponement of an appraisal review board hearing on the owner's protest of an action of the chief appraiser, appraisal district, or appraisal review board that applies to and adversely affects the property owner. Interested parties have expressed concern that there currently is no requirement for the appraisal review board to provide an adequate response to such a request for a postponement of that hearing. C.S.H.B. 3442 seeks to address this concern.
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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
C.S.H.B. 3442 amends the Tax Code to require a request by a property owner for the postponement of a hearing on the owner's protest before an appraisal review board to include the mailing address and e-mail address of the owner or agent making the request. The bill removes a statutory provision specifying that the granting by an appraisal review board, the chairman of the board, or the chairman's representative of such a postponement does not require the delivery of additional written notice to the property owner. The bill instead requires the board, the chairman of the board, or the chairman's representative, not later than the seventh day after the date a request for a postponement is received, to respond in writing or by electronic mail to the property owner or agent making the request and, if the request is granted, to provide notice of the date, time, and place fixed for the hearing.
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EFFECTIVE DATE
On passage, or, if the bill does not receive the necessary vote, September 1, 2013.
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COMPARISON OF ORIGINAL AND SUBSTITUTE
While C.S.H.B. 3442 may differ from the original in minor or nonsubstantive ways, the following comparison is organized and highlighted in a manner that indicates the substantial differences between the introduced and committee substitute versions of the bill.
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