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