| Old | New | Differences | |
|---|---|---|---|
| 1 | 1 | 85S11804 CJC-D | |
| 2 | 2 | By: Burrows H.B. No. 337 | |
| 3 | 3 | ||
| 4 | 4 | ||
| 5 | 5 | A BILL TO BE ENTITLED | |
| 6 | 6 | AN ACT | |
| 7 | 7 | relating to the burden of proof in certain ad valorem tax appeals. | |
| 8 | 8 | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | |
| 9 | 9 | SECTION 1. Section 42.23, Tax Code, is amended by adding | |
| 10 | 10 | Subsection (j) to read as follows: | |
| 11 | 11 | (j) In an appeal under Section 42.25 or 42.26, the appraisal | |
| 12 | 12 | district has the burden of establishing the value of the property by | |
| 13 | 13 | a preponderance of the evidence presented at the trial. If the | |
| 14 | 14 | appraisal district fails to meet the burden of proof required by | |
| 15 | 15 | this subsection, the court shall determine the appeal in favor of | |
| 16 | 16 | the property owner. | |
| 17 | 17 | SECTION 2. The change in law made by this Act applies only | |
| 18 | 18 | to an appeal under Section 42.25 or 42.26, Tax Code, that is filed | |
| 19 | 19 | on or after the effective date of this Act. An appeal under Section | |
| 20 | 20 | 42.25 or 42.26, Tax Code, that is filed before the effective date of | |
| 21 | 21 | this Act is governed by the law in effect on the date the appeal is | |
| 22 | 22 | filed, and the former law is continued in effect for that purpose. | |
| 23 | 23 | SECTION 3. This Act takes effect December 1, 2017. |