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AN ACT
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relating to the entitlement of a lessee of property who is required |
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to pay the ad valorem taxes on the property to receive notice of the |
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appraised value of the property. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 41.413, Tax Code, is amended by amending |
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Subsection (d) and adding Subsections (e), (f), and (g) to read as |
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follows: |
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(d) A [The] property owner shall [timely] send to a [the] |
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person leasing [the] property under a contract described by this |
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section a copy of any notice of appraised value of the property [the
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property's reappraisal] received by the property owner. The |
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property owner must send the notice not later than the 10th day |
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after the date the property owner receives the notice. Failure of |
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the property owner to send a copy of the notice to the person |
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leasing the property does not affect the time within which the |
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person leasing the property may protest the appraised value. This |
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subsection does not apply if the property owner and the person |
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leasing the property have agreed in the contract to waive the |
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requirements of this subsection or that the person leasing the |
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property will not protest the appraised value of the property. |
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(e) A person leasing property under a contract described by |
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this section may request that the chief appraiser of the appraisal |
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district in which the property is located send the notice described |
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by Subsection (d) to the person. Except as provided by Subsection |
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(f), the chief appraiser shall send the notice to the person leasing |
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the property not later than the fifth day after the date the notice |
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is sent to the property owner if the person demonstrates that the |
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person is contractually obligated to reimburse the property owner |
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for the taxes imposed on the property. |
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(f) A chief appraiser who receives a request under |
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Subsection (e) is not required to send the notice requested under |
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that subsection if the appraisal district in which the property |
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that is the subject of the notice is located posts the appraised |
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value of the property on the district's Internet website not later |
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than the fifth day after the date the notice is sent to the property |
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owner. |
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(g) A person leasing property under a contract described by |
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this section may designate another person to act as the agent of the |
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lessee for any purpose under this title. The lessee must make the |
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designation in the manner provided by Section 1.111. An agent |
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designated under this subsection has the same authority and is |
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subject to the same limitations as an agent designated by a property |
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owner under Section 1.111. |
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SECTION 2. The changes in law made by this Act apply only to |
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a notice of appraised value sent to a property owner on or after the |
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effective date of this Act. |
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SECTION 3. This Act takes effect September 1, 2017. |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I certify that H.B. No. 804 was passed by the House on May 9, |
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2017, by the following vote: Yeas 145, Nays 0, 2 present, not |
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voting; and that the House concurred in Senate amendments to H.B. |
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No. 804 on May 21, 2017, by the following vote: Yeas 138, Nays 0, 2 |
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present, not voting. |
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______________________________ |
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Chief Clerk of the House |
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I certify that H.B. No. 804 was passed by the Senate, with |
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amendments, on May 18, 2017, by the following vote: Yeas 30, Nays |
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0. |
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______________________________ |
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Secretary of the Senate |
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APPROVED: __________________ |
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Date |
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__________________ |
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Governor |