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A BILL TO BE ENTITLED
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AN ACT
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relating to the duty of a property owner to send a lessee of the |
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property who is required to pay the ad valorem taxes on the property |
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a copy of any notice of appraised value received by the property |
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owner. |
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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 Subsection (e) to read as 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 owner to send a copy of the notice to the person leasing the
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property does not affect the time within which the person leasing
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the property may protest the appraised value]. |
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(e) A person authorized by this section to protest before |
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the appraisal review board a determination of the appraised value |
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of property is entitled to file a notice of the protest not later |
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than the 30th day after the date the notice is otherwise required to |
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be filed under this title if the property owner does not comply with |
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the requirements of Subsection (d). |
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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 received by a property owner on or after |
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the effective date of this Act. |
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SECTION 3. This Act takes effect September 1, 2017. |