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