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A BILL TO BE ENTITLED
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AN ACT
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relating to the system for appraising property for ad valorem tax |
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purposes. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 1.07(d), Tax Code, is amended to read as |
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follows: |
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(d) A notice required by Section 11.43(q), 11.45(d), |
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23.44(d), 23.46(c) or (f), 23.54(e), 23.541(c), 23.55(e), |
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23.551(a), 23.57(d), 23.76(e), 23.79(d), or 23.85(d) must be sent |
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by certified mail. A notice required by Section 25.23(c) pertaining |
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to property that was not on the appraisal roll in the preceding year |
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because it was omitted from the roll must be sent by certified mail. |
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SECTION 2. Section 1.111(k), Tax Code, is amended to read as |
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follows: |
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(k) On written request by the chief appraiser, an agent who |
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electronically submits a designation of agent form shall provide |
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the chief appraiser information concerning: |
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(1) the electronic signature of the person who signed |
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the form; and |
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(2) the date the person signed the form[; and |
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[(3) the Internet Protocol address of the computer the |
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person used to complete the form]. |
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SECTION 3. Section 5.041, Tax Code, is amended by adding |
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Subsection (e-4) to read as follows: |
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(e-4) At least one trainer of the courses established under |
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Subsections (a) and (e-1) must be a taxpayer representative. An |
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individual is eligible to be a trainer who is a taxpayer |
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representative only if: |
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(1) the individual: |
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(A) resides in this state; |
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(B) is licensed to practice law in this state and |
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has practiced law in this state for at least five years; and |
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(C) has knowledge and experience in property tax |
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law; and |
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(2) the individual has not: |
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(A) represented an appraisal district, appraisal |
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review board, or taxing unit in any capacity; |
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(B) served as an officer or employee of an |
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appraisal district; or |
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(C) served as a member of an appraisal review |
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board. |
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SECTION 4. Subchapter A, Chapter 6, Tax Code, is amended by |
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adding Section 6.17 to read as follows: |
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Sec. 6.17. INTERNET WEBSITE REQUIRED FOR POPULOUS |
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DISTRICTS. An appraisal district established in a county with a |
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population of 120,000 or more shall maintain an Internet website. |
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SECTION 5. Section 25.02, Tax Code, is amended by adding |
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Subsection (a-1) to read as follows: |
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(a-1) This subsection applies only to an appraisal district |
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established in a county with a population of 120,000 or more. The |
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chief appraiser shall post on the appraisal district's Internet |
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website the district's appraisal records, other than records that |
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are confidential under law, and must continuously update the posted |
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records to include any change in the appraised value of property. |
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SECTION 6. Section 41.45(b-1), Tax Code, as amended by |
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Chapters 965 (S.B. 1919) and 644 (H.B. 988), Acts of the 87th |
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Legislature, Regular Session, 2021, is reenacted and amended to |
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read as follows: |
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(b-1) An appraisal review board shall conduct a hearing on a |
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protest by telephone conference call or by videoconference, as |
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specified by the property owner at the owner's election, if the |
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property owner notifies the board that the property owner intends |
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to appear by telephone conference call or videoconference in the |
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owner's notice of protest or by written notice filed with the board |
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not later than the fifth [10th] day before the date of the hearing. |
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SECTION 7. Section 41.47(a), Tax Code, is amended to read as |
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follows: |
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(a) The appraisal review board hearing a protest shall |
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determine the protest and make its decision by written order. If the |
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board dismisses the protest on jurisdictional grounds, the board |
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shall make its decision by written order and shall state in the |
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order the grounds for its determination. |
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SECTION 8. Section 41.61(c), Tax Code, is amended to read as |
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follows: |
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(c) An appraisal review board may not issue a subpoena under |
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this section unless the board holds a hearing at which the board |
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determines that good cause exists for the issuance of the subpoena. |
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The appraisal review board before which a good cause hearing is |
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scheduled shall deliver written notice to the party being |
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subpoenaed and parties to the protest of the date, time, and place |
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of the hearing. The board shall deliver the notice not later than |
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the 15th [5th] day before the date of the good cause hearing. The |
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party being subpoenaed must have an opportunity to be heard at the |
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good cause hearing. |
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SECTION 9. Chapter 41A, Tax Code, is amended by adding |
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Section 41A.011 to read as follows: |
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Sec. 41A.011. RIGHT TO APPEAL BY PERSON LEASING PROPERTY. |
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(a) As an alternative to filing an appeal under Section 42.015, a |
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person leasing property who is contractually obligated to reimburse |
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the property owner for taxes imposed on the property is entitled to |
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appeal through binding arbitration under this chapter an appraisal |
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review board order determining a protest concerning the appraised |
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or market value of property if: |
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(1) the protest was brought by: |
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(A) the person under Section 41.413; or |
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(B) the property owner if the property owner does |
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not appeal the order; and |
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(2) the appraised or market value, as applicable, of |
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the property as determined by the order is $5 million or less. |
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(b) A person appealing an order of the appraisal review |
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board under this section is considered the owner of the property for |
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purposes of the appeal. The comptroller shall deliver a copy of any |
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notice relating to the appeal to the owner of the property and to |
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the person bringing the appeal. |
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SECTION 10. Section 41A.015(a), Tax Code, is amended to |
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read as follows: |
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(a) A property owner who has filed a notice of protest under |
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Chapter 41 may file a request for limited binding arbitration under |
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this section to compel the appraisal review board or chief |
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appraiser, as appropriate, to: |
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(1) comply with the hearing procedures adopted by the |
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appraisal review board under Section 41.01(c) and rescind |
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procedural rules adopted by the appraisal review board that are not |
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in compliance with the model hearing procedures prepared by the |
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comptroller under Section 5.103; |
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(2) schedule a hearing on a protest as required by |
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Section 41.45; |
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(3) deliver information to the property owner in the |
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manner required by Section 41.461; |
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(4) allow the property owner to offer evidence, |
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examine or cross-examine witnesses or other parties, and present |
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arguments as required by Section 41.66(b); |
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(5) set a hearing for a time and date certain and |
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postpone a hearing that does not begin within two hours of the |
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scheduled time as required by Section 41.66(i); |
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(6) schedule hearings on protests concerning multiple |
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properties identified in the same notice of protest on the same day |
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at the request of the property owner or the property owner's |
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designated agent as required by Section 41.66(j); [or] |
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(7) refrain from using or offering as evidence |
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information requested by the property owner under Section 41.461 |
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that was not delivered to the property owner at least 14 days before |
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the hearing as required by Section 41.67(d); or |
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(8) for a protest on the ground of unequal appraisal of |
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property, use the appraised values of comparable properties as |
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corrected by: |
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(A) an agreement between the property owner or |
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the owner's agent and the chief appraiser; or |
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(B) a determination of the appraisal review |
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board. |
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SECTION 11. Section 42.23, Tax Code, is amended by adding |
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Subsections (e-1) and (e-2) to read as follows: |
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(e-1) The court may not order discovery unless the discovery |
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is requested by a party to the appeal. |
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(e-2) The court may not: |
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(1) impose deadlines for discovery related to an |
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expert witness, including deadlines for designating an expert |
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witness, that fall before the deadlines specified by the Texas |
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Rules of Civil Procedure; or |
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(2) otherwise accelerate discovery related to an |
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expert witness, unless agreed to by the parties. |
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SECTION 12. Section 1.111(k), Tax Code, as amended by this |
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Act, applies only to a written request for information made by a |
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chief appraiser on or after the effective date of this Act. A |
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written request for information made under that subsection before |
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the effective date of this Act is governed by the law in effect on |
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the date the request was made, and the former law is continued in |
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effect for that purpose. |
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SECTION 13. Section 5.041(e-4), Tax Code, as added by this |
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Act, applies only to a course provided under Section 5.041(a) or |
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(e-1), Tax Code, on or after the effective date of this Act. |
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SECTION 14. Sections 41.45 and 41.47, Tax Code, as amended |
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by this Act, apply only to a protest under Chapter 41, Tax Code, for |
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which a notice of protest is filed by a property owner on or after |
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the effective date of this Act. A protest under Chapter 41, Tax |
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Code, for which a notice of protest is filed by a property owner |
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before the effective date of this Act was governed by the law in |
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effect on the date the notice of protest was filed, and the former |
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law is continued in effect for that purpose. |
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SECTION 15. Section 41.61(c), Tax Code, as amended by this |
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Act, applies only to a subpoena issued under that section on or |
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after the effective date of this Act. A subpoena issued under that |
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section before the effective date of this Act is governed by the law |
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in effect on the date the subpoena was issued, and the former law is |
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continued in effect for that purpose. |
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SECTION 16. Section 42.23, Tax Code, as amended by this Act, |
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applies only to an appeal filed under Chapter 42, Tax Code, on or |
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after the effective date of this Act. |
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SECTION 17. This Act takes effect September 1, 2023. |