| 1 | 1 | | 85R11144 LHC-D |
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| 2 | 2 | | By: Bell H.B. No. 3758 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to the weight accorded in a protest hearing before an |
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| 8 | 8 | | appraisal review board of a determination by a certified appraiser |
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| 9 | 9 | | of the appraised or market value of property. |
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| 10 | 10 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 11 | 11 | | SECTION 1. Section 41.43(a-1), Tax Code, is amended to read |
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| 12 | 12 | | as follows: |
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| 13 | 13 | | (a-1) If in a [the] protest [relating to a property with a |
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| 14 | 14 | | market or appraised value of $1 million or less as determined by the |
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| 15 | 15 | | appraisal district] the property owner files with the appraisal |
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| 16 | 16 | | review board and, not later than the 14th day before the date of the |
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| 17 | 17 | | first day of the hearing, delivers to the chief appraiser a copy of |
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| 18 | 18 | | an appraisal of the property performed not later than the 180th day |
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| 19 | 19 | | before the date of the first day of the hearing by an appraiser |
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| 20 | 20 | | certified under Chapter 1103, Occupations Code, that supports the |
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| 21 | 21 | | appraised or market value of the property asserted by the property |
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| 22 | 22 | | owner, the appraisal district has the burden of establishing the |
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| 23 | 23 | | value of the property by clear and convincing evidence presented at |
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| 24 | 24 | | the hearing. If the appraisal district fails to meet that standard, |
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| 25 | 25 | | the protest shall be determined in favor of the property owner. |
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| 26 | 26 | | SECTION 2. The change in law made by this Act applies only |
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| 27 | 27 | | to a protest under Chapter 41, Tax Code, for which a notice of |
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| 28 | 28 | | protest is filed on or after the effective date of this Act. |
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| 29 | 29 | | SECTION 3. This Act takes effect September 1, 2017. |
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