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A BILL TO BE ENTITLED
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AN ACT
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relating to the requirement a protest or appeal based upon |
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inequality of appraisal be determined by the application of |
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generally accepted appraisal methods and techniques. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. SECTION 23.01, Tax Code, is amended by adding |
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Subsection (f) to read as follows: |
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(f) The selection of comparable properties and the |
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application of appropriate adjustments for the determination of an |
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appraised value of property under Sections 41.43(b)(3) and |
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42.26(a)(3) of this code shall be based upon the application of |
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generally accepted appraisal methods and techniques. |
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SECTION 2. This Act takes effect January 1, 2016. |