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A BILL TO BE ENTITLED
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AN ACT
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relating to the information required to be included in an affidavit |
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submitted by a property owner who elects to offer evidence or |
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argument by affidavit in an appraisal review board hearing on |
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certain 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 |
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Subsection (j-1) to read as follows: |
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(j-1) Notwithstanding Subsections (i) and (j), a property |
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owner who submits an affidavit under Subsection (b) in a protest |
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brought under Section 41.41(a)(1) or (2) must: |
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(1) state in the affidavit the property owner's |
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opinion of the appraised or market value, as applicable, of the |
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property that is the subject of the protest; and |
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(2) attach evidence to the affidavit that supports the |
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statement provided under Subdivision (1). |
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SECTION 2. The change in law made by this Act applies only |
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to an affidavit submitted by a property owner to an appraisal review |
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board under Section 41.45(b), Tax Code, on or after the effective |
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date of this Act. An affidavit submitted before the effective date |
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of this Act is governed by the law in effect immediately before the |
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effective date of this Act, and that law is continued in effect for |
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that purpose. |
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SECTION 3. This Act takes effect September 1, 2015. |