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A BILL TO BE ENTITLED
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AN ACT
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relating to the date by which an appraisal review board must hear a |
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property tax protest, petition, or motion. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 41.01, Tax Code, is amended by adding |
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Subsection (c) to read as follows: |
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(c) If a hearing is necessary to take action or make a |
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determination under Subsection (a), the board must hold the hearing |
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on or before the 275th day after the date the protest, petition, or |
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motion is filed unless the chief appraiser and the property owner or |
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the property owner's agent agree to extend the deadline. If the |
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chief appraiser and the property owner or the property owner's |
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agent agree to extend the deadline, neither party is subject to the |
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imposition of any penalty or legal consequence as a result of that |
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agreement. If the board fails to hold the hearing by the required |
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date, the protest, petition, or motion is considered granted. |
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SECTION 2. (a) Except as provided by Subsection (b) of this |
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section, this Act applies only to a protest, petition, or motion |
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filed with an appraisal review board on or after the effective date |
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of this Act. |
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(b) This Act applies to a protest, petition, or motion filed |
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with an appraisal review board before the effective date of this Act |
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if the board has not held a hearing on the protest, petition, or |
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motion as of the effective date of this Act. |
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(c) For purposes of the application of Section 41.01(c), Tax |
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Code, as added by this Act, a protest, petition, or motion described |
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by Subsection (b) of this section is considered to have been filed |
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on the effective date of this Act. |
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SECTION 3. This Act takes effect September 1, 2013. |