| 1 | 1 | | 83R23348 DDT-F |
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| 2 | 2 | | By: Otto H.B. No. 3445 |
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| 3 | 3 | | Substitute the following for H.B. No. 3445: |
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| 4 | 4 | | By: Hilderbran C.S.H.B. No. 3445 |
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| 5 | 5 | | |
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| 6 | 6 | | |
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| 7 | 7 | | A BILL TO BE ENTITLED |
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| 8 | 8 | | AN ACT |
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| 9 | 9 | | relating to the date by which an appraisal review board must hear a |
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| 10 | 10 | | property tax protest, petition, or motion. |
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| 11 | 11 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 12 | 12 | | SECTION 1. Section 41.01, Tax Code, is amended by adding |
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| 13 | 13 | | Subsection (c) to read as follows: |
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| 14 | 14 | | (c) If a hearing is necessary to take action or make a |
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| 15 | 15 | | determination under Subsection (a), the board must hold the hearing |
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| 16 | 16 | | on or before the 275th day after the date the protest, petition, or |
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| 17 | 17 | | motion is filed unless the chief appraiser and the property owner or |
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| 18 | 18 | | the property owner's agent agree to extend the deadline. If the |
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| 19 | 19 | | chief appraiser and the property owner or the property owner's |
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| 20 | 20 | | agent agree to extend the deadline, neither party is subject to the |
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| 21 | 21 | | imposition of any penalty or legal consequence as a result of that |
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| 22 | 22 | | agreement. If the board fails to hold the hearing by the required |
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| 23 | 23 | | date, the protest, petition, or motion is considered granted. |
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| 24 | 24 | | SECTION 2. (a) Except as provided by Subsection (b) of this |
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| 25 | 25 | | section, this Act applies only to a protest, petition, or motion |
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| 26 | 26 | | filed with an appraisal review board on or after the effective date |
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| 27 | 27 | | of this Act. |
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| 28 | 28 | | (b) This Act applies to a protest, petition, or motion filed |
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| 29 | 29 | | with an appraisal review board before the effective date of this Act |
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| 30 | 30 | | if the board has not held a hearing on the protest, petition, or |
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| 31 | 31 | | motion as of the effective date of this Act. |
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| 32 | 32 | | (c) For purposes of the application of Section 41.01(c), Tax |
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| 33 | 33 | | Code, as added by this Act, a protest, petition, or motion described |
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| 34 | 34 | | by Subsection (b) of this section is considered to have been filed |
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| 35 | 35 | | on the effective date of this Act. |
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| 36 | 36 | | SECTION 3. This Act takes effect September 1, 2013. |
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