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A BILL TO BE ENTITLED
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AN ACT
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relating to the authority of the chief appraiser of an appraisal |
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district or a representative of the chief appraiser to photograph |
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the premises of a business, trade, or profession for ad valorem tax |
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appraisal purposes. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subsection (a), Section 22.07, Tax Code, is |
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amended to read as follows: |
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(a) The chief appraiser or the chief appraiser's [his] |
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authorized representative may enter the premises of a business, |
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trade, or profession and inspect the property to determine the |
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existence and market value of tangible personal property used for |
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the production of income and having a taxable situs in the district. |
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The chief appraiser or the chief appraiser's authorized |
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representative may not photograph the premises of the business, |
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trade, or profession during the inspection unless the chief |
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appraiser or authorized representative provides a written notice of |
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intent to photograph the premises to the owner or a person with |
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custody and control of the business, trade, or profession not |
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earlier than 30 days or later than 24 hours before the inspection. |
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SECTION 2. This Act takes effect September 1, 2013. |