|
|
|
A BILL TO BE ENTITLED
|
|
AN ACT
|
|
relating to the qualifications required for an appraisal district |
|
employee in order to testify as to the value of appraised value of |
|
real property in certain ad valorem tax appeals. |
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
SECTION 1. Section 42.23 (i), Tax Code, as effective |
|
January 1, 2020, is amended to read as follows: |
|
(i) If an appraisal district employee testifies as to the |
|
value of real property in an appeal under Section 42.25 or 42.26 for |
|
which the appraised or market value, as applicable, of the property |
|
as determined by the order of the appraisal review board is less |
|
than $1 million, the court may give preference to an employee who is |
|
a person authorized to perform an appraisal of real estate under |
|
Section 1103.201, Occupations Code. |
|
SECTION 1. Section 42.23, Tax Code, is amended by |
|
adding |
|
Subsection (j) to read as follows: |
|
(j) An appraisal district employee may not testify as to the |
|
value of real property in an appeal under Section 42.25 or 42.26 if |
|
the appraised or market value, as applicable, of the property as |
|
determined by the order of the appraisal review board is $1 million |
|
or more unless the person is authorized to perform as appraisal of |
|
real estate under Section 1103.201, Occupations Code. |
|
SECTION 3. Notwithstanding Section 14(b), Chapter 481, |
|
(S.B. 1760), Acts of the 84th Legislature, Regular Session, 2015, |
|
Section 42.23 (i), Tax Code, as added by that Act and amended by |
|
this Act, takes effect September 1, 2017. |
|
SECTION 4. This Act takes effect September 1, 2017. |