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A BILL TO BE ENTITLED
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AN ACT
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relating to the disposition of an ad valorem tax protest by means of |
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an agreed order. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 41.47, Tax Code, is amended by adding |
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Subsection (f) to read as follows: |
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(f) The chief appraiser and the property owner or the |
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designated agent of the owner may file a joint motion with the |
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appraisal review board notifying the board that the chief appraiser |
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and the property owner or the designated agent of the owner have |
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agreed to a disposition of the protest and requesting the board to |
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issue an agreed order. The joint motion must contain the terms of |
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the disposition of the protest. The chairman of the board shall |
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issue the agreed order not later than the fifth day after the date |
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on which the joint motion is filed with the board. If the chairman |
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is unable to issue the agreed order within the five-day period, the |
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board shall issue the agreed order not later than the 30th day after |
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the date on which the joint motion is filed with the board. The |
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chief appraiser and the property owner or the designated agent of |
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the owner may provide in the joint motion that the agreed order is |
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appealable in the same manner as any other order issued by the board |
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under this section. |
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SECTION 2. This Act applies only to a protest filed under |
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Chapter 41, Tax Code, on or after the effective date of this Act. A |
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protest filed under that chapter before the effective date of this |
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Act is governed by the law in effect on the date the protest was |
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filed, and the former law is continued in effect for that purpose. |
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SECTION 3. This Act takes effect January 1, 2020. |