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A BILL TO BE ENTITLED
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AN ACT
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relating to the procedure for obtaining an allocation for ad |
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valorem tax purposes of the value of certain property that is used |
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in this state and outside this state. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Chapter 21, Tax Code, is amended by adding |
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Sections 21.09 and 21.10 to read as follows: |
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Sec. 21.09. ALLOCATION APPLICATION. (a) To receive an |
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allocation authorized by Section 21.03, 21.031, 21.05, or 21.055, a |
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person claiming the allocation must apply for the allocation. To |
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apply for an allocation, a person must file an allocation |
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application form with the chief appraiser in the appraisal district |
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in which the property subject to the claimed allocation has taxable |
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situs. |
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(b) A person claiming an allocation must apply for the |
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allocation each year the person claims the allocation. A person |
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claiming an allocation must file a completed allocation application |
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form not later than the deadline for filing a rendition of the |
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property under Section 22.23 and must provide the information |
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required by the form. If the property was not on the appraisal roll |
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in the preceding year, the deadline for filing the allocation |
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application form is extended to the 30th day after the date of |
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receipt of the notice of appraised value required by Section |
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25.19(a)(3). For good cause shown, the chief appraiser shall |
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extend the deadline for filing an allocation application form by |
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written order for a period not to exceed 60 days. |
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(c) The comptroller shall prescribe the contents of the |
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allocation application form. The form must consist of a single form |
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that serves as a rendition of value in addition to an application |
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for an allocation. The comptroller shall ensure that the form |
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requires an applicant to provide the information required by |
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Section 22.01(a)(5) in addition to the information necessary to |
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determine the validity of the allocation claim. |
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(d) If the chief appraiser learns of any reason indicating |
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that an allocation previously allowed should be canceled, the chief |
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appraiser shall investigate. If the chief appraiser determines |
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that the property is not entitled to an allocation, the chief |
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appraiser shall cancel the allocation and deliver written notice of |
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the cancellation not later than the fifth day after the date the |
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chief appraiser makes the cancellation. A person may protest the |
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cancellation of an allocation. |
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(e) A person who files a completed allocation application |
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form is not required to file a rendition of the property under |
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Chapter 22. |
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Sec. 21.10. LATE APPLICATION FOR ALLOCATION. (a) The chief |
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appraiser shall accept and approve or deny an application for an |
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allocation under Section 21.09 after the deadline for filing the |
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application has passed if the application is filed before the date |
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the appraisal review board approves the appraisal records. |
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(b) If the application is approved, the property owner is |
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liable to each taxing unit for a penalty in an amount equal to 10 |
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percent of the difference between the amount of tax imposed by the |
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taxing unit on the property without the allocation and the amount of |
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tax imposed on the property with the allocation. |
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(c) The chief appraiser shall make an entry on the appraisal |
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records for the property indicating the property owner's liability |
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for the penalty and shall deliver a written notice of imposition of |
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the penalty, explaining the reason for its imposition, to the |
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property owner. |
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(d) The tax assessor for a taxing unit that taxes the |
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property shall add the amount of the penalty to the property owner's |
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tax bill, and the tax collector for the unit shall collect the |
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penalty at the time and in the manner the collector collects the |
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tax. The amount of the penalty constitutes a lien against the |
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property against which the penalty is imposed, as if the penalty |
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were a tax, and accrues penalty and interest in the same manner as a |
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delinquent tax. |
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SECTION 2. (a) The change in law made by this Act applies to |
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the allocation of the value of property for ad valorem tax purposes |
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beginning with the 2013 tax year, except as provided by Subsection |
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(b) of this section. |
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(b) If the allocation of the value of property for ad |
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valorem tax purposes for the 2013 tax year was finally determined |
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before the effective date of this Act, the change in law made by |
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this Act applies to the allocation of the value of that property |
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beginning with the 2014 tax year, and the law in effect when the |
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allocation of the value of that property was finally determined |
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applies to the 2013 tax year with respect to that property. |
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SECTION 3. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2013. |