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A BILL TO BE ENTITLED
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AN ACT
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relating to the authority of a property owner to participate by |
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telephone conference call at a protest hearing by an appraisal |
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review board. |
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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 amending |
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Subsections (b) and (n) and adding Subsections (b-1), (b-2), and |
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(b-3) to read as follows: |
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(b) A [The] property owner initiating a [the] protest is |
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entitled to [an opportunity to] appear to offer evidence or |
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argument. A [The] property owner may offer [his] evidence or |
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argument by affidavit without personally appearing and may appear |
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by telephone conference call to offer argument. A property owner |
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who appears by telephone conference call must offer any evidence by |
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affidavit. A property owner must submit an affidavit described by |
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this subsection [if he attests to the affidavit before an officer
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authorized to administer oaths and submits the affidavit] to the |
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board hearing the protest before the board [it] begins the hearing |
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on the protest. On receipt of an affidavit, the board shall notify |
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the chief appraiser. The chief appraiser may inspect the affidavit |
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and is entitled to a copy on request. |
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(b-1) An appraisal review board shall conduct a hearing on a |
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protest by telephone conference call if: |
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(1) the property owner notifies the board that the |
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property owner intends to appear by telephone conference call in |
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the owner's notice of protest or by written notice filed with the |
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board not later than the 10th day before the date of the hearing; or |
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(2) the board proposes that the hearing be conducted |
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by telephone conference call and the property owner agrees to the |
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hearing being conducted in that manner. |
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(b-2) If a property owner elects to have a hearing on a |
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protest conducted by telephone conference call, the appraisal |
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review board shall: |
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(1) provide a telephone number for the property owner |
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to call to participate in the hearing; and |
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(2) hold the hearing in a location equipped with |
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telephone equipment that allows each board member and the other |
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parties to the protest who are present at the hearing to hear the |
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property owner offer argument. |
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(b-3) A property owner is responsible for providing access |
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to a hearing on a protest conducted by telephone conference call to |
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another person that the owner invites to participate in the |
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hearing. |
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(n) A property owner does not waive the right to appear in |
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person at a [the] protest hearing by submitting an affidavit to the |
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appraisal review board or by electing to appear by telephone |
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conference call. The board may consider an [the] affidavit |
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submitted under this section only if the property owner does not |
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appear in person at the [protest] hearing [in person]. For purposes |
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of scheduling the hearing, the property owner must [shall] state in |
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the affidavit that the property owner does not intend to appear at |
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the hearing or that the property owner intends to appear at the |
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hearing in person or by telephone conference call and that the |
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affidavit may be used only if the property owner does not appear at |
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the hearing in person. If the property owner does not state in the |
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affidavit whether the owner intends to appear at the hearing and has |
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not elected to appear by telephone conference call, the board shall |
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consider the submission of the affidavit as an indication that the |
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property owner does not intend to appear at the hearing. If the |
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property owner states in the affidavit that the owner does not |
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intend to appear at the hearing or does not state in the affidavit |
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whether the owner intends to appear at the hearing and has not |
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elected to appear by telephone conference call, the [appraisal
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review] board is not required to consider the affidavit at the |
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scheduled hearing and may consider the affidavit at a hearing |
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designated for the specific purpose of processing affidavits. |
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SECTION 2. The changes in law made by this Act apply only to |
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a protest under Chapter 41, Tax Code, for which a notice of protest |
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is filed on or after the effective date of this Act. |
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SECTION 3. This Act takes effect September 1, 2017. |