|
|
|
|
By: Zaffirini |
S.B. No. 1598 |
|
(In the Senate - Filed March 8, 2013; March 19, 2013, read |
|
first time and referred to Committee on Finance; April 22, 2013, |
|
reported adversely, with favorable Committee Substitute by the |
|
following vote: Yeas 14, Nays 0; April 22, 2013, sent to printer.) |
|
|
COMMITTEE SUBSTITUTE FOR S.B. No. 1598 |
By: Lucio |
|
|
A BILL TO BE ENTITLED
|
|
AN ACT
|
|
|
relating to the authority of the chief appraiser of an appraisal |
|
district or a representative of the chief appraiser to photograph |
|
the premises of a business, trade, or profession for ad valorem tax |
|
appraisal purposes. |
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
SECTION 1. Subsection (a), Section 22.07, Tax Code, is |
|
amended to read as follows: |
|
(a) The chief appraiser or the chief appraiser's [his] |
|
authorized representative may enter the premises of a business, |
|
trade, or profession and inspect the property to determine the |
|
existence and market value of tangible personal property used for |
|
the production of income and having a taxable situs in the district. |
|
The chief appraiser or the chief appraiser's authorized |
|
representative may not photograph the premises of the business, |
|
trade, or profession during the inspection unless the chief |
|
appraiser or authorized representative provides a written notice of |
|
intent to photograph the premises to the owner or a person with |
|
custody and control of the business, trade, or profession not |
|
earlier than 30 days or later than 24 hours before the inspection. |
|
SECTION 2. This Act takes effect September 1, 2013. |
|
|
|
* * * * * |