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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 at a protest hearing by an appraisal 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 Subsection (b-1) to read as |
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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 to offer argument. A property owner who appears by |
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telephone must offer any evidence by affidavit. A property owner |
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must submit an affidavit described by this subsection [if he
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attests to the affidavit before an officer authorized to administer
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oaths and submits the affidavit] to the board hearing the protest |
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before the board [it] begins the hearing on the protest. On receipt |
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of an affidavit, the board shall notify the chief appraiser. The |
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chief appraiser may inspect the affidavit and is entitled to a copy |
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on request. To appear at a hearing by telephone, a property owner |
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must notify the board that the property owner intends to appear by |
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telephone in the owner's notice of protest or by written notice |
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filed with the board not later than the 10th day before the date of |
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the hearing. |
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(b-1) If a property owner provides notice to the board that |
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the property owner intends to appear at a hearing by telephone, the |
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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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(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 submitting notice of intent to appear |
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by telephone. The board may consider an [the] affidavit submitted |
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under this section only if the property owner does not appear in |
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person at the [protest] hearing [in person]. For purposes of |
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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 and that the affidavit may be used |
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only if the property owner does not appear at the hearing in person. |
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If the property owner does not state in the affidavit whether the |
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owner intends to appear at the hearing and has not submitted notice |
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of the owner's intent to appear by telephone, 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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submitted notice of the owner's intent to appear by telephone, the |
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[appraisal review] board is not required to consider the affidavit |
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at the 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. |