| Old | New | Differences | |
|---|---|---|---|
| 1 | 1 | 84R4690 CJC-D | |
| 2 | 2 | By: Watson S.B. No. 281 | |
| 3 | 3 | ||
| 4 | 4 | ||
| 5 | 5 | A BILL TO BE ENTITLED | |
| 6 | 6 | AN ACT | |
| 7 | 7 | relating to the information required to be included in an affidavit | |
| 8 | 8 | submitted by a property owner who elects to offer evidence or | |
| 9 | 9 | argument by affidavit in an appraisal review board hearing on | |
| 10 | 10 | certain protests. | |
| 11 | 11 | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | |
| 12 | 12 | SECTION 1. Section 41.45, Tax Code, is amended by adding | |
| 13 | 13 | Subsection (j-1) to read as follows: | |
| 14 | 14 | (j-1) Notwithstanding Subsections (i) and (j), a property | |
| 15 | 15 | owner who submits an affidavit under Subsection (b) in a protest | |
| 16 | 16 | brought under Section 41.41(a)(1) or (2) must: | |
| 17 | 17 | (1) state in the affidavit the property owner's | |
| 18 | 18 | opinion of the appraised or market value, as applicable, of the | |
| 19 | 19 | property that is the subject of the protest; and | |
| 20 | 20 | (2) attach evidence to the affidavit that supports the | |
| 21 | 21 | statement provided under Subdivision (1). | |
| 22 | 22 | SECTION 2. The change in law made by this Act applies only | |
| 23 | 23 | to an affidavit submitted by a property owner to an appraisal review | |
| 24 | 24 | board under Section 41.45(b), Tax Code, on or after the effective | |
| 25 | 25 | date of this Act. An affidavit submitted before the effective date | |
| 26 | 26 | of this Act is governed by the law in effect immediately before the | |
| 27 | 27 | effective date of this Act, and that law is continued in effect for | |
| 28 | 28 | that purpose. | |
| 29 | 29 | SECTION 3. This Act takes effect September 1, 2015. |