85R12121 LHC-D
By: Bell H.B. No. 3760
A BILL TO BE ENTITLED
AN ACT
relating to the failure of a property owner to receive notice of a
protest hearing from the appraisal review board with which the
owner has filed the protest.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 41.411, Tax Code, is amended by adding
Subsection (d) to read as follows:
(d) A rebuttable presumption exists that an appraisal
review board failed to provide and deliver notice of a hearing on a
protest regarding real property filed by the owner of the property
if the owner alleges that the owner did not receive the notice. The
appraisal review board may rebut the presumption by presenting
clear and convincing evidence that the notice was sent to the
property owner at the correct address. In this subsection, "clear
and convincing evidence" means the measure or degree of proof that
will produce in the mind of the trier of fact a firm belief or
conviction as to the truth of the allegations sought to be
established.
SECTION 2. The change in law made by this Act applies only
to a protest under Chapter 41, Tax Code, for which a notice of
protest is filed on or after the effective date of this Act.
SECTION 3. This Act takes effect September 1, 2017.