83R23348 DDT-F
 
  By: Otto H.B. No. 3445
 
  Substitute the following for H.B. No. 3445:
 
  By:  Hilderbran C.S.H.B. No. 3445
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the date by which an appraisal review board must hear a
  property tax protest, petition, or motion.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 41.01, Tax Code, is amended by adding
  Subsection (c) to read as follows:
         (c)  If a hearing is necessary to take action or make a
  determination under Subsection (a), the board must hold the hearing
  on or before the 275th day after the date the protest, petition, or
  motion is filed unless the chief appraiser and the property owner or
  the property owner's agent agree to extend the deadline. If the
  chief appraiser and the property owner or the property owner's
  agent agree to extend the deadline, neither party is subject to the
  imposition of any penalty or legal consequence as a result of that
  agreement. If the board fails to hold the hearing by the required
  date, the protest, petition, or motion is considered granted.
         SECTION 2.  (a) Except as provided by Subsection (b) of this
  section, this Act applies only to a protest, petition, or motion
  filed with an appraisal review board on or after the effective date
  of this Act.
         (b)  This Act applies to a protest, petition, or motion filed
  with an appraisal review board before the effective date of this Act
  if the board has not held a hearing on the protest, petition, or
  motion as of the effective date of this Act.
         (c)  For purposes of the application of Section 41.01(c), Tax
  Code, as added by this Act, a protest, petition, or motion described
  by Subsection (b) of this section is considered to have been filed
  on the effective date of this Act.
         SECTION 3.  This Act takes effect September 1, 2013.