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A BILL TO BE ENTITLED
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AN ACT
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Relating to hearings on protests. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 41.45, Tax Code, is amended by adding new |
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Subsection (c-1) and amending Subsection (h) to read as follows: |
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(c-1) The appraisal office shall provide audio-visual |
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equipment at each hearing on a protest for the use of the property |
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owner initiating the protest or the protesting property owner's |
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representatives. The audio-visual equipment shall be of the same |
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general type, kind and character as the equipment used by the chief |
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appraiser at each protest hearing. |
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(h) Before the hearing on a protest or immediately after the |
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hearing begins, the chief appraiser and the property owner or the |
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owner's agent shall each provide the other with a copy of any |
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written material or material preserved on any portable device |
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designed to maintain an electronic, magnetic or digital |
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reproduction of any document or image that the person intends to |
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offer or submit to the appraisal review board at the hearing. |
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SECTION 2. This Act shall take effect January 1, 2016. |