S.B. No. 1876
AN ACT
relating to a request for binding arbitration to appeal appraisal
review board orders involving two or more contiguous tracts of
land.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 41A.03(a-1), Tax Code, is amended to
read as follows:
(a-1) If a property owner requests binding arbitration
under this chapter to appeal appraisal review board orders
involving two or more contiguous tracts of land that are owned by
the property owner [contiguous to one another], a single
arbitration deposit in the amount provided by Subsection (a)(2) is
sufficient to satisfy the requirement of Subsection (a)(2). For
purposes of this subsection, "contiguous tracts of land" means
improved or unimproved tracts of land that are touching or that
share a common boundary, as determined using appraisal district
records or legal descriptions of the tracts.
SECTION 2. The changes in law made by this Act apply only to
a request for binding arbitration under Chapter 41A, Tax Code, that
is filed on or after the effective date of this Act. A request for
binding arbitration under Chapter 41A, Tax Code, that is filed
before the effective date of this Act is governed by the law in
effect on the date the request is filed, and the former law is
continued in effect for that purpose.
SECTION 3. This Act takes effect immediately if it receives
a vote of two-thirds of all the members elected to each house, as
provided by Section 39, Article III, Texas Constitution. If this
Act does not receive the vote necessary for immediate effect, this
Act takes effect September 1, 2019.
______________________________ ______________________________
President of the Senate Speaker of the House
I hereby certify that S.B. No. 1876 passed the Senate on
May 2, 2019, by the following vote: Yeas 31, Nays 0; and that the
Senate concurred in House amendment on May 24, 2019, by the
following vote: Yeas 31, Nays 0.
______________________________
Secretary of the Senate
I hereby certify that S.B. No. 1876 passed the House, with
amendment, on May 17, 2019, by the following vote: Yeas 147,
Nays 0, two present not voting.
______________________________
Chief Clerk of the House
Approved:
______________________________
Date
______________________________
Governor