1 | 1 | | 81R5056 JE-F |
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2 | 2 | | By: Callegari H.B. No. 1030 |
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3 | 3 | | |
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4 | 4 | | |
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5 | 5 | | A BILL TO BE ENTITLED |
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6 | 6 | | AN ACT |
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7 | 7 | | relating to the scheduling of hearings before appraisal review |
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8 | 8 | | boards on property tax protests. |
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9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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10 | 10 | | SECTION 1. Section 41.45(e), Tax Code, is amended to read as |
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11 | 11 | | follows: |
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12 | 12 | | (e) On request made to the appraisal review board before the |
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13 | 13 | | date of the hearing, a property owner who has not designated an |
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14 | 14 | | agent under Section 1.111 to represent the owner at the hearing is |
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15 | 15 | | entitled to one postponement of the hearing to a later date without |
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16 | 16 | | showing cause. In addition and without limitation as to the number |
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17 | 17 | | of postponements, the board shall postpone the hearing to a later |
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18 | 18 | | date if the property owner or the owner's agent at any time shows |
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19 | 19 | | reasonable cause for the postponement or if the chief appraiser |
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20 | 20 | | consents to the postponement. The hearing may not be postponed to a |
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21 | 21 | | date less than five or more than 30 days after the date scheduled |
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22 | 22 | | for the hearing when the postponement is sought unless the date and |
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23 | 23 | | time of the hearing as postponed are agreed to by the chairman of |
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24 | 24 | | the appraisal review board, the property owner, and the chief |
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25 | 25 | | appraiser. A request by a property owner for a postponement under |
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26 | 26 | | this subsection may be made in writing, including by facsimile |
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27 | 27 | | transmission or electronic mail, by telephone, or in person to the |
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28 | 28 | | appraisal review board, a panel of the board, or the chairman of the |
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29 | 29 | | board. The chairman or the chairman's representative may take |
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30 | 30 | | action on [grant, but may not deny,] a postponement under this |
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31 | 31 | | subsection without the necessity of action by the full board if the |
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32 | 32 | | hearing for which the postponement is requested is scheduled to |
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33 | 33 | | occur before the next regular meeting of the board. The granting by |
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34 | 34 | | the appraisal review board, the chairman, or the chairman's |
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35 | 35 | | representative of a postponement under this subsection does not |
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36 | 36 | | require the delivery of additional written notice to the property |
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37 | 37 | | owner. Action on a request for postponement is final and may not be |
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38 | 38 | | the subject of a protest under this chapter. |
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39 | 39 | | SECTION 2. The change in law made by this Act applies only |
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40 | 40 | | to a postponement of a hearing that is requested on or after the |
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41 | 41 | | effective date of this Act. A postponement of a hearing that is |
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42 | 42 | | requested before the effective date of this Act is governed by the |
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43 | 43 | | law as it existed immediately before the effective date of this Act, |
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44 | 44 | | and that law is continued in effect for that purpose. |
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45 | 45 | | SECTION 3. This Act takes effect immediately if it receives |
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46 | 46 | | a vote of two-thirds of all the members elected to each house, as |
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47 | 47 | | provided by Section 39, Article III, Texas Constitution. If this |
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48 | 48 | | Act does not receive the vote necessary for immediate effect, this |
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49 | 49 | | Act takes effect September 1, 2009. |
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