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A BILL TO BE ENTITLED
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AN ACT
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relating to the failure of a property owner to receive notice of a |
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protest hearing from the appraisal review board with which the |
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owner has filed the protest. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 41.411, Tax Code, is amended by adding |
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Subsection (d) to read as follows: |
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(d) A rebuttable presumption exists that an appraisal |
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review board failed to provide and deliver notice of a hearing on a |
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protest regarding real property filed by the owner of the property |
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if the owner alleges that the owner did not receive the notice. The |
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appraisal review board may rebut the presumption by presenting |
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clear and convincing evidence that the notice was sent to the |
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property owner at the correct address. In this subsection, "clear |
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and convincing evidence" means the measure or degree of proof that |
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will produce in the mind of the trier of fact a firm belief or |
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conviction as to the truth of the allegations sought to be |
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established. |
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SECTION 2. The change in law made by this Act applies only |
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to a protest under Chapter 41, Tax Code, for which a notice of |
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protest is filed on or after the effective date of this Act. |
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SECTION 3. This Act takes effect September 1, 2017. |