88R8168 TJB-F
 
  By: Button H.B. No. 5055
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the deadline for an appraisal review board to deliver
  written notice of a hearing to determine whether good cause exists
  for the issuance of a subpoena.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 41.61(c), Tax Code, is amended to read as
  follows:
         (c)  An appraisal review board may not issue a subpoena under
  this section unless the board holds a hearing at which the board
  determines that good cause exists for the issuance of the subpoena.  
  The appraisal review board before which a good cause hearing is
  scheduled shall deliver written notice to the party being
  subpoenaed and parties to the protest of the date, time, and place
  of the hearing. The board shall deliver the notice not later than
  the fifth business [5th] day before the date of the good cause
  hearing.  The party being subpoenaed must have an opportunity to be
  heard at the good cause hearing.
         SECTION 2.  The change in law made by this Act applies only
  to a subpoena issued on or after the effective date of this Act.  A
  subpoena issued before the effective date of this Act is governed by
  the law in effect on the date the subpoena was issued, and the
  former law is continued in effect for that purpose.
         SECTION 3.  This Act takes effect September 1, 2023.