H.B. No. 3024
 
 
 
 
AN ACT
  relating to the weight accorded in a taxpayer protest hearing to the
  determination by a certified appraiser of appraised value of real
  property.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 41.43, Tax Code, is amended by amending
  Subsection (a) and adding Subsections (a-1) and (a-2) to read as
  follows:
         (a)  Except as provided by Subsections (a-1) and
  [Subsection] (d), in a protest authorized by Section 41.41(a)(1) or
  (2), the appraisal district has the burden of establishing the
  value of the property by a preponderance of the evidence presented
  at the hearing. If the appraisal district fails to meet that
  standard, the protest shall be determined in favor of the property
  owner.
         (a-1) If in the protest relating to a property with a market
  or appraised value of $1 million or less as determined by the
  appraisal district the property owner files with the appraisal
  review board and, not later than the 14th day before the date of the
  first day of the hearing, delivers to the chief appraiser a copy of
  an appraisal of the property performed not later than the 180th day
  before the date of the first day of the hearing by an appraiser
  certified under Chapter 1103, Occupations Code, that supports the
  appraised or market value of the property asserted by the property
  owner, the appraisal district has the burden of establishing the
  value of the property by clear and convincing evidence presented at
  the hearing. If the appraisal district fails to meet that standard,
  the protest shall be determined in favor of the property owner.
         (a-2) To be valid, an appraisal filed under Subsection (a-1)
  must be attested to before an officer authorized to administer
  oaths and include:
               (1)  the name and business address of the certified
  appraiser;
               (2)  a description of the property that was the subject
  of the appraisal;
               (3)  a statement that the appraised or market value of
  the property:
                     (A)  was, as applicable, the appraised or market
  value of the property as of January 1 of the current tax year; and
                     (B)  was determined using a method of appraisal
  authorized or required by Chapter 23; and
               (4)  a statement that the appraisal was performed in
  accordance with the Uniform Standards of Professional Appraisal
  Practice.
         SECTION 2.  Section 37.10(c), Penal Code, is amended to read
  as follows:
         (c)(1) Except as provided by Subdivisions (2), [and] (3),
  and (4) and by Subsection (d), an offense under this section is a
  Class A misdemeanor unless the actor's intent is to defraud or harm
  another, in which event the offense is a state jail felony.
               (2)  An offense under this section is a felony of the
  third degree if it is shown on the trial of the offense that the
  governmental record was a public school record, report, or
  assessment instrument required under Chapter 39, Education Code, or
  was a license, certificate, permit, seal, title, letter of patent,
  or similar document issued by government, by another state, or by
  the United States, unless the actor's intent is to defraud or harm
  another, in which event the offense is a felony of the second
  degree.
               (3)  An offense under this section is a Class C
  misdemeanor if it is shown on the trial of the offense that the
  governmental record is a governmental record that is required for
  enrollment of a student in a school district and was used by the
  actor to establish the residency of the student.
               (4)  An offense under this section is a Class B
  misdemeanor if it is shown on the trial of the offense that the
  governmental record is a written appraisal filed with an appraisal
  review board under Section 41.43(a-1), Tax Code, that was performed
  by a person who had a contingency interest in the outcome of the
  appraisal review board hearing.
         SECTION 3.  (a) The change in law made by Section 1 of this
  Act applies only to a protest filed with the appraisal review board
  on or after the effective date of this Act. A protest filed with the
  appraisal review board before the effective date of this Act is
  covered by the law in effect at the time the protest was filed and
  the former law is continued in effect for that purpose.
         (b)  The change in law made by Section 2 of this Act applies
  only to an offense committed on or after the effective date of this
  Act. An offense committed before the effective date of this Act is
  governed by the law in effect at the time the offense was committed,
  and the former law is continued in effect for that purpose. For the
  purposes of this subsection, an offense was committed before the
  effective date of this Act if any element of the offense occurred
  before that date.
         SECTION 4.  This Act takes effect September 1, 2007.
 
 
  ______________________________ ______________________________
     President of the Senate Speaker of the House     
 
 
         I certify that H.B. No. 3024 was passed by the House on May 9,
  2007, by the following vote:  Yeas 144, Nays 0, 2 present, not
  voting.
 
  ______________________________
  Chief Clerk of the House   
 
 
         I certify that H.B. No. 3024 was passed by the Senate on May
  23, 2007, by the following vote:  Yeas 31, Nays 0.
 
  ______________________________
  Secretary of the Senate    
  APPROVED:  _____________________
                     Date          
   
            _____________________
                   Governor