By: Hancock S.B. No. 1394
(In the Senate - Filed March 12, 2015; March 18, 2015, read
first time and referred to Committee on Finance; April 13, 2015,
reported adversely, with favorable Committee Substitute by the
following vote: Yeas 14, Nays 0; April 13, 2015, sent to printer.)
Click here to see the committee vote
COMMITTEE SUBSTITUTE FOR S.B. No. 1394 By: Hancock
A BILL TO BE ENTITLED
AN ACT
relating to the presentation of evidence in appraisal review board
hearings on protests.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 41.45, Tax Code, is amended by amending
Subsection (h) and adding Subsection (o) to read as follows:
(h) Before the hearing on a protest or immediately after the
hearing begins, the chief appraiser and the property owner or the
owner's agent shall each provide the other with a copy of any
written material or material preserved on any portable device
designed to maintain an electronic, magnetic, or digital
reproduction of a document or image that the person intends to offer
or submit to the appraisal review board at the hearing.
(o) The appraisal office shall provide audiovisual
equipment at each hearing on a protest for use during the hearing by
the property owner or the property owner's agent. The audiovisual
equipment must be of the same general type, kind, and character as
the equipment used by the chief appraiser at a protest hearing.
SECTION 2. This Act takes effect January 1, 2016.
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