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A BILL TO BE ENTITLED
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AN ACT
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relating to the form of an appraisal review board order determining |
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a protest. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 5.07, Tax Code, is amended by adding |
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Subsection (k) to read as follows: |
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(k) The comptroller shall prescribe the form that an |
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appraisal review board shall use to make a determination required |
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to be made by written order under this title. The form must require |
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an appraisal review board to include for the property subject to the |
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order the property owner's name, the property's identification |
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number, the property's legal description and physical address, and |
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any other information the comptroller determines necessary. The |
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comptroller shall post the form on the comptroller's Internet |
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website. |
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SECTION 2. Section 25.25, Tax Code, is amended by adding |
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Subsection (q) to read as follows: |
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(q) An appraisal review board shall issue a written order |
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under this section using the form prescribed by the comptroller |
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under Section 5.07(k). |
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SECTION 3. Section 41.07(a), Tax Code, is amended to read as |
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follows: |
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(a) The appraisal review board shall determine each |
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challenge and make its decision by written order using the form |
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prescribed by the comptroller under Section 5.07(k). |
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SECTION 4. 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 using |
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the form prescribed by the comptroller under Section 5.07(k). |
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SECTION 5. The comptroller of public accounts shall |
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prescribe and post on the comptroller's Internet website the form |
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required by Section 5.07(k), Tax Code, as added by this Act, not |
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later than the effective date of this Act. |
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SECTION 6. The changes in law made by this Act apply only to |
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an appraisal review board order issued on or after the effective |
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date of this Act. An appraisal review board order issued before the |
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effective date of this Act is governed by the law in effect on the |
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date the order was issued, and the former law is continued in effect |
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for that purpose. |
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SECTION 7. This Act takes effect January 1, 2024. |