BILL ANALYSIS Senate Research Center S.B. 870 85R1159 CJC-F By: Bettencourt Finance 3/6/2017 As Filed AUTHOR'S / SPONSOR'S STATEMENT OF INTENT Under current law, an appraisal review board is allowed to hold protest hearings in the evening or a Saturday or Sunday. S.B. 870 eliminates the possibility of having a protest hearing on a Sunday. Thus, they only would be allowed to have hearings on the evenings and on Saturday. As proposed, S.B. 870 amends current law relating to the scheduling by an appraisal review board of a hearing on a protest. RULEMAKING AUTHORITY Rulemaking authority previously granted to an appraisal review board is modified in SECTION 1 (Section 41.71, Tax Code) of this bill. SECTION BY SECTION ANALYSIS SECTION 1. Amends Section 41.71, Tax Code, as follows: Sec. 41.71. EVENING AND WEEKEND HEARINGS. Requires an appraisal review board (ARB), by rule, to provide for hearings on protests in the evening or on a Saturday, rather than in the evening or on a Saturday or Sunday. Prohibits the ARB from scheduling a hearing on a protest on a Sunday. SECTION 2. Makes application of this Act prospective. SECTION 3. Effective date: September 1, 2017.
BILL ANALYSIS
Senate Research Center S.B. 870
85R1159 CJC-F By: Bettencourt
Finance
3/6/2017
As Filed
Senate Research Center
S.B. 870
85R1159 CJC-F
By: Bettencourt
Finance
3/6/2017
As Filed
AUTHOR'S / SPONSOR'S STATEMENT OF INTENT
Under current law, an appraisal review board is allowed to hold protest hearings in the evening or a Saturday or Sunday. S.B. 870 eliminates the possibility of having a protest hearing on a Sunday. Thus, they only would be allowed to have hearings on the evenings and on Saturday.
As proposed, S.B. 870 amends current law relating to the scheduling by an appraisal review board of a hearing on a protest.
RULEMAKING AUTHORITY
Rulemaking authority previously granted to an appraisal review board is modified in SECTION 1 (Section 41.71, Tax Code) of this bill.
SECTION BY SECTION ANALYSIS
SECTION 1. Amends Section 41.71, Tax Code, as follows:
Sec. 41.71. EVENING AND WEEKEND HEARINGS. Requires an appraisal review board (ARB), by rule, to provide for hearings on protests in the evening or on a Saturday, rather than in the evening or on a Saturday or Sunday. Prohibits the ARB from scheduling a hearing on a protest on a Sunday.
SECTION 2. Makes application of this Act prospective.
SECTION 3. Effective date: September 1, 2017.