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A BILL TO BE ENTITLED
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AN ACT
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relating to qualifications for serving on an appraisal review board |
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or panel of the board that hears ad valorem tax protests concerning |
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commercial real property in certain appraisal districts. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 6.41, Tax Code, is amended by adding |
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Subsection (d-10) to read as follows: |
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(d-10) This subsection applies only to the board of an |
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appraisal district established in a county with a population of 3.3 |
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million or more. In making appointments to the board, the local |
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administrative district judge shall ensure that an adequate number |
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of individuals are appointed that meet the qualifications |
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prescribed by Section 41.451(b) to ensure compliance with the |
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requirement of that section. |
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SECTION 2. Subchapter C, Chapter 41, Tax Code, is amended by |
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adding Section 41.451 to read as follows: |
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Sec. 41.451. COMMERCIAL REAL PROPERTY PROTESTS IN CERTAIN |
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COUNTIES. (a) This section applies only to an appraisal district |
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established in a county with a population of 3.3 million or more. |
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(b) An appraisal review board or panel of the board may not |
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hear a protest under this chapter that involves commercial real |
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property unless at least one member of the board or panel hearing |
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the protest was, during the two-year period preceding the date the |
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person was most recently appointed to the board; |
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(1) the owner of commercial real property; |
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(2) a licensed real estate broker or salesperson under |
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Chapter 1101, Occupations Code; or |
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(3) a state-licensed real estate appraiser under |
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Chapter 1103, Occupations Code. |
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SECTION 3. Section 6.41(d-10), Tax Code, as added by this |
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Act, applies only to the appointment of appraisal review board |
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members to terms beginning on or after January 1, 2016. |
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SECTION 4. Section 41.451, Tax Code, as added by this Act, |
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applies only to a protest filed under Chapter 41, Tax Code, on or |
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after January 1, 2016. A protest filed under that chapter before |
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that date is governed by the law in effect on the date the protest |
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was filed, and the former law is continued in effect for that |
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purpose. |
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SECTION 5. This Act takes effect September 1, 2015. |