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A BILL TO BE ENTITLED
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AN ACT
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relating to the use of information concerning the value of certain |
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comparable properties in determining the value of property in an ad |
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valorem tax protest. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 41.43, Tax Code, is amended by adding |
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Subsection (e) to read as follows: |
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(e) An appraisal district may not offer as evidence in a |
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hearing on a protest brought under Section 41.41(a)(1) or (2) the |
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appraised value of a property comparable to the property that is the |
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subject of the protest if the comparable property is or was the |
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subject of a protest brought under Section 41.41(a)(1) or (2) for |
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that tax year unless the appraisal district at or before the hearing |
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provides to the owner of the property that is the subject of the |
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protest a statement that the comparable property is or was the |
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subject of a protest for that tax year. |
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SECTION 2. The change in law made by this Act applies only |
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to a protest filed with an appraisal review board 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, 2019. |