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A BILL TO BE ENTITLED
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AN ACT
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relating to a request for binding arbitration to appeal appraisal |
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review board orders involving two or more contiguous tracts of |
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land. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 41A.03(a-1), Tax Code, is amended to |
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read as follows: |
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(a-1) If a property owner requests binding arbitration |
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under this chapter to appeal appraisal review board orders |
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involving two or more tracts of land that are contiguous to one |
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another, a single arbitration deposit in the amount provided by |
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Subsection (a)(2) is sufficient to satisfy the requirement of |
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Subsection (a)(2). For purposes of this subsection, tracts of land |
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may not be considered to be noncontiguous on the basis of the |
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classifications of the tracts of land, provided that the tracts of |
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land constitute the same economic unit. |
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SECTION 2. The changes in law made by this Act apply only to |
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a request for binding arbitration under Chapter 41A, Tax Code, that |
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is filed on or after the effective date of this Act. A request for |
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binding arbitration under Chapter 41A, Tax Code, that is filed |
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before the effective date of this Act is governed by the law in |
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effect on the date the request is filed, and the former law is |
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continued in effect for that purpose. |
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SECTION 3. This Act takes effect September 1, 2019. |