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A BILL TO BE ENTITLED
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AN ACT
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relating to notice by an appraisal review board that a protest has |
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been dismissed because of failure by the property owner or the |
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owner's designated agent to appear at the hearing on the protest. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 41.45, Tax Code, is amended by adding |
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Subsection (e-3) to read as follows: |
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(e-3) This subsection applies only to a protest dismissed by |
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an appraisal review board because the property owner or the owner's |
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designated agent did not appear at the hearing on the protest. The |
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appraisal review board shall deliver written notice of the board's |
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dismissal to the property owner or the agent who failed to appear |
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not later than the 30th day after the date the hearing on the |
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protest was scheduled to be held. |
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SECTION 2. The change in law made by this Act applies only |
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to a protest under Chapter 41, Tax Code, for which a notice of |
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protest is filed by a property owner on or after the effective date |
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of this Act. A protest under Chapter 41, Tax Code, for which a |
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notice of protest is filed by a property owner before the effective |
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date of this Act is governed by the law in effect on the date the |
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notice of protest was filed, and the former law is continued in |
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effect for that purpose. |
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SECTION 3. This Act takes effect September 1, 2023. |