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AN ACT
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relating to the scheduling of hearings before appraisal review |
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boards on property tax protests; making conforming changes. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 41.12, Tax Code, is amended by adding |
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Subsection (c) to read as follows: |
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(c) The board of directors of an appraisal district |
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established for a county with a population of at least one million |
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by resolution may: |
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(1) postpone the deadline established by Subsection |
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(a) for the performance of the functions listed in that subsection |
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to a date not later than August 30; or |
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(2) provide that the appraisal review board may |
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approve the appraisal records if the sum of the appraised values, as |
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determined by the chief appraiser, of all properties on which a |
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protest has been filed but not determined does not exceed 10 percent |
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of the total appraised value of all other taxable properties. |
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SECTION 2. Section 41.45(e), Tax Code, is amended to read as |
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follows: |
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(e) On request made to the appraisal review board before the |
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date of the hearing, a property owner who has not designated an |
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agent under Section 1.111 to represent the owner at the hearing is |
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entitled to one postponement of the hearing to a later date without |
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showing cause. In addition and without limitation as to the number |
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of postponements, the [The] board shall postpone the hearing to a |
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later date if the property owner or the owner's agent at any time |
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shows reasonable [good] cause for the postponement or if the chief |
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appraiser consents to the postponement. The hearing may not be |
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postponed to a date less than five or more than 30 [15] days after |
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the date scheduled for the [original] hearing when the postponement |
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is sought unless the date and time of the hearing as postponed are |
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agreed to by the appraisal review board, the property owner, and the |
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chief appraiser. A request by a property owner for a postponement |
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under this subsection may be made in writing, including by |
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facsimile transmission or electronic mail, by telephone, or in |
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person to the appraisal review board, a panel of the board, or the |
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chairman of the board. The chairman or the chairman's |
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representative may grant, but may not deny, a postponement under |
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this subsection without the necessity of action by the full board. |
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The granting by the appraisal review board, the chairman, or the |
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chairman's representative of a postponement [Postponement] under |
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this subsection does not require the delivery of additional written |
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notice to the property owner. |
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SECTION 3. Section 41.46(a), Tax Code, is amended to read as |
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follows: |
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(a) The appraisal review board before which a protest |
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hearing is scheduled shall deliver written notice to the property |
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owner initiating a protest of the date, time, and place fixed for |
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the hearing on the protest and of the property owner's entitlement |
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to a postponement of the hearing as provided by Section 41.45 unless |
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the property owner waives in writing notice of the hearing. The |
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board shall deliver the notice not later than the 15th day before |
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the date of the hearing. |
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SECTION 4. This Act applies only to an ad valorem tax year |
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beginning on or after the effective date of this Act. |
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SECTION 5. This Act takes effect January 1, 2008. |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I certify that H.B. No. 538 was passed by the House on April |
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27, 2007, by the following vote: Yeas 133, Nays 0, 2 present, not |
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voting. |
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______________________________ |
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Chief Clerk of the House |
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I certify that H.B. No. 538 was passed by the Senate on May |
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22, 2007, by the following vote: Yeas 31, Nays 0. |
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______________________________ |
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Secretary of the Senate |
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APPROVED: _____________________ |
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Date |
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_____________________ |
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Governor |