| 1 | 1 | | By: Zaffirini S.B. No. 1598 |
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| 2 | 2 | | (In the Senate - Filed March 8, 2013; March 19, 2013, read |
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| 3 | 3 | | first time and referred to Committee on Finance; April 22, 2013, |
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| 4 | 4 | | reported adversely, with favorable Committee Substitute by the |
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| 5 | 5 | | following vote: Yeas 14, Nays 0; April 22, 2013, sent to printer.) |
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| 6 | 6 | | COMMITTEE SUBSTITUTE FOR S.B. No. 1598 By: Lucio |
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| 7 | 7 | | |
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| 8 | 8 | | |
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| 9 | 9 | | A BILL TO BE ENTITLED |
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| 10 | 10 | | AN ACT |
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| 11 | 11 | | relating to the authority of the chief appraiser of an appraisal |
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| 12 | 12 | | district or a representative of the chief appraiser to photograph |
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| 13 | 13 | | the premises of a business, trade, or profession for ad valorem tax |
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| 14 | 14 | | appraisal purposes. |
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| 15 | 15 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 16 | 16 | | SECTION 1. Subsection (a), Section 22.07, Tax Code, is |
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| 17 | 17 | | amended to read as follows: |
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| 18 | 18 | | (a) The chief appraiser or the chief appraiser's [his] |
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| 19 | 19 | | authorized representative may enter the premises of a business, |
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| 20 | 20 | | trade, or profession and inspect the property to determine the |
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| 21 | 21 | | existence and market value of tangible personal property used for |
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| 22 | 22 | | the production of income and having a taxable situs in the district. |
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| 23 | 23 | | The chief appraiser or the chief appraiser's authorized |
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| 24 | 24 | | representative may not photograph the premises of the business, |
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| 25 | 25 | | trade, or profession during the inspection unless the chief |
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| 26 | 26 | | appraiser or authorized representative provides a written notice of |
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| 27 | 27 | | intent to photograph the premises to the owner or a person with |
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| 28 | 28 | | custody and control of the business, trade, or profession not |
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| 29 | 29 | | earlier than 30 days or later than 24 hours before the inspection. |
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| 30 | 30 | | SECTION 2. This Act takes effect September 1, 2013. |
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| 31 | 31 | | * * * * * |
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