| 1 | 1 | | By: Creighton S.B. No. 521 |
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| 2 | 2 | | (Springer) |
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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 qualifications required of an appraisal district |
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| 8 | 8 | | employee in order to testify as to the value of real property in |
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| 9 | 9 | | certain ad valorem tax appeals. |
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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 42.23(i), Tax Code, as effective January |
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| 12 | 12 | | 1, 2020, is amended to read as follows: |
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| 13 | 13 | | (i) An [If an] appraisal district employee may not testify |
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| 14 | 14 | | [testifies] as to the value of real property in an appeal under |
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| 15 | 15 | | Section 42.25 or 42.26 unless the person is[, the court may give |
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| 16 | 16 | | preference to an employee who is a person] authorized to perform an |
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| 17 | 17 | | appraisal of real estate under Section 1103.201, Occupations Code. |
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| 18 | 18 | | SECTION 2. Notwithstanding Section 14(b), Chapter 481 (S.B. |
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| 19 | 19 | | 1760), Acts of the 84th Legislature, Regular Session, 2015, Section |
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| 20 | 20 | | 42.23(i), Tax Code, as added by that Act and amended by this Act, |
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| 21 | 21 | | takes effect September 1, 2017. |
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| 22 | 22 | | SECTION 3. This Act takes effect September 1, 2017. |
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