Texas 2009 - 81st Regular

Texas House Bill HB3010 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	81R14483 T
2	2	By: Coleman H.B. No. 3010
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the authority of a chief appraiser to audit a rendition
8	8	statement or property report delivered to the chief appraiser.
9	9	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	10	SECTION 1. Subchapter B, Chapter 22, Tax Code, is amended by
11	11	adding Section 22.31 to read as follows:
12	12	Sec. 22.31. INVESTIGATIONS AND AUDITS. (a) The chief
13	13	appraiser, or a person authorized by the chief appraiser in
14	14	writing, shall:
15	15	(1) examine, copy, and photograph the books, records,
16	16	and papers of a person who files a rendition statement or property
17	17	report required by this chapter to verify the accuracy of the
18	18	statement or report; and
19	19	(2) by delivery of written notice to the property
20	20	owner or to an employee, representative, or agent of the property
21	21	owner, not later than the 10th working day after the date the notice
22	22	is delivered, require the property owner to produce to the chief
23	23	appraiser or an agent or designated representative of the chief
24	24	appraiser for inspection the books, records, and papers used as a
25	25	basis for the preparation of the rendition statement or property
26	26	report.
27	27	(b) If the chief appraiser determines as the result of an
28	28	investigation under this section that the chief appraiser's
29	29	reliance on a rendition statement or property report resulted in
30	30	the omission or undervaluation of taxable property in the current
31	31	tax year or in any one of the five preceding tax years, the chief
32	32	appraiser shall add the omitted property or the portion of the
33	33	appraised value of undervalued property that was erroneously
34	34	omitted for each tax year to the appraisal roll as provided by
35	35	Section 25.21 for other property that escapes taxation.
36	36	(c) The chief appraiser may not conduct an investigation of
37	37	a property owner under this section more frequently than once every
38	38	three years, except that if the chief appraiser takes action under
39	39	Subsection (b) as a result of an investigation of a property owner,
40	40	the chief appraiser may conduct an investigation of the property
41	41	owner in the following year.
42	42	(d) Copies of books, records, or papers made or retained by
43	43	the chief appraiser or an agent or representative of the chief
44	44	appraiser in the course of an investigation under this section are
45	45	confidential to the same degree that a rendition statement or
46	46	property report is confidential under Section 22.27.
47	47	(e) The chief appraiser may not employ a person on a
48	48	contingency fee basis to conduct an audit under this section.
49	49	SECTION 2. (a) This Act applies only to ad valorem taxes
50	50	imposed for a tax year beginning on or after the effective date of
51	51	this Act and the rendition of property for ad valorem tax purposes
52	52	for a tax year that begins on or after that date.
53	53	(b) Section 22.31, Tax Code, as added by this Act,
54	54	authorizes the addition to an appraisal roll of omitted property or
55	55	the portion of the appraised value of undervalued property that was
56	56	erroneously omitted only for a tax year beginning on or after the
57	57	effective date of this Act.
58	58	SECTION 3. This Act takes effect January 1, 2008.