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A BILL TO BE ENTITLED
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AN ACT
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relating to the burden of proof in certain ad valorem tax appeals. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 42.23, Tax Code, is amended by adding |
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Subsection (j) to read as follows: |
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(j) In an appeal under Section 42.25 or 42.26, the appraisal |
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district has the burden of establishing the value of the property by |
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a preponderance of the evidence presented at the trial. If the |
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appraisal district fails to meet the burden of proof required by |
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this subsection, the court shall determine the appeal in favor of |
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the property owner. |
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SECTION 2. The change in law made by this Act applies only |
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to an appeal under Section 42.25 or 42.26, Tax Code, that is filed |
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on or after the effective date of this Act. An appeal under Section |
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42.25 or 42.26, Tax Code, that is filed before the effective date of |
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this Act is governed by the law in effect on the date the appeal is |
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filed, and the former law is continued in effect for that purpose. |
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SECTION 3. This Act takes effect December 1, 2017. |