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A BILL TO BE ENTITLED
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AN ACT
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relating to the burden of proof for trial de novos in certain ad |
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valorem tax appeals |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 42.23(a), Tax Code, is amended to read as |
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follows: |
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(a) Review is by trial de novo. [The district court shall
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try all issues of fact and law raised by the pleadings in the manner
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applicable to civil suite generally. The appraisal district has |
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the burden of establishing the value of the property by a |
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preponderance of the evidence presented at the hearing. If the |
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appraisal district fails to meet that standard, the protest shall |
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be determined in favor of the property owner. |
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SECTION 2. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2017. |