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|---|---|---|---|
| 1 | 1 | 85R12121 LHC-D | |
| 2 | 2 | By: Bell H.B. No. 3760 | |
| 3 | 3 | ||
| 4 | 4 | ||
| 5 | 5 | A BILL TO BE ENTITLED | |
| 6 | 6 | AN ACT | |
| 7 | 7 | relating to the failure of a property owner to receive notice of a | |
| 8 | 8 | protest hearing from the appraisal review board with which the | |
| 9 | 9 | owner has filed the protest. | |
| 10 | 10 | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | |
| 11 | 11 | SECTION 1. Section 41.411, Tax Code, is amended by adding | |
| 12 | 12 | Subsection (d) to read as follows: | |
| 13 | 13 | (d) A rebuttable presumption exists that an appraisal | |
| 14 | 14 | review board failed to provide and deliver notice of a hearing on a | |
| 15 | 15 | protest regarding real property filed by the owner of the property | |
| 16 | 16 | if the owner alleges that the owner did not receive the notice. The | |
| 17 | 17 | appraisal review board may rebut the presumption by presenting | |
| 18 | 18 | clear and convincing evidence that the notice was sent to the | |
| 19 | 19 | property owner at the correct address. In this subsection, "clear | |
| 20 | 20 | and convincing evidence" means the measure or degree of proof that | |
| 21 | 21 | will produce in the mind of the trier of fact a firm belief or | |
| 22 | 22 | conviction as to the truth of the allegations sought to be | |
| 23 | 23 | established. | |
| 24 | 24 | SECTION 2. The change in law made by this Act applies only | |
| 25 | 25 | to a protest under Chapter 41, Tax Code, for which a notice of | |
| 26 | 26 | protest is filed on or after the effective date of this Act. | |
| 27 | 27 | SECTION 3. This Act takes effect September 1, 2017. |