By: Creighton S.B. No. 521
(In the Senate - Filed January 18, 2017; February 6, 2017,
read first time and referred to Committee on Finance; May 4, 2017,
reported favorably by the following vote: Yeas 11, Nays 3;
May 4, 2017, sent to printer.)
Click here to see the committee vote
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(i), Tax Code, as effective January
1, 2020, is amended to read as follows:
(i) An [If an] appraisal district employee may not testify
[testifies] as to the value of real property in an appeal under
Section 42.25 or 42.26 unless the person is[, the court may give
preference to an employee who is a person] authorized to perform an
appraisal of real estate under Section 1103.201, Occupations Code.
SECTION 2. Notwithstanding Section 14(b), Chapter 481 (S.B.
1760), Acts of the 84th Legislature, Regular Session, 2015, Section
42.23(i), Tax Code, as added by that Act and amended by this Act,
takes effect September 1, 2017.
SECTION 3. This Act takes effect September 1, 2017.
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