| Old | New | Differences | |
|---|---|---|---|
| 1 | 1 | By: Huffines S.B. No. 1615 | |
| 2 | 2 | ||
| 3 | 3 | ||
| 4 | 4 | A BILL TO BE ENTITLED | |
| 5 | 5 | AN ACT | |
| 6 | 6 | relating to the qualifications required of an appraisal district | |
| 7 | 7 | employee in order to testify as to the value of real property in | |
| 8 | 8 | certain ad valorem tax appeals. | |
| 9 | 9 | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | |
| 10 | 10 | SECTION 1. Section 42.23, Tax Code, is amended by adding | |
| 11 | 11 | Subsection (i) to read as follows: | |
| 12 | 12 | (i) An appraisal district employee may not testify as to the | |
| 13 | 13 | value of real property in an appeal under Section 42.25 or 42.26 | |
| 14 | 14 | unless the person is authorized to perform an appraisal of real | |
| 15 | 15 | estate under Section 1103.201, Occupations Code. | |
| 16 | 16 | SECTION 2. This Act takes effect September 1, 2015. |