By: Creighton S.B. No. 2531
(Murphy)
A BILL TO BE ENTITLED
AN ACT
relating to the disposition of an ad valorem tax protest by means of
an agreed order.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 41.47, Tax Code, is amended by adding
Subsection (f) to read as follows:
(f) The chief appraiser and the property owner or the
designated agent of the owner may file a joint motion with the
appraisal review board notifying the board that the chief appraiser
and the property owner or the designated agent of the owner have
agreed to a disposition of the protest and requesting the board to
issue an agreed order. The joint motion must contain the terms of
the disposition of the protest. The chairman of the board shall
issue the agreed order not later than the fifth day after the date
on which the joint motion is filed with the board. If the chairman
is unable to issue the agreed order within the five-day period, the
board shall issue the agreed order not later than the 30th day after
the date on which the joint motion is filed with the board. The
chief appraiser and the property owner or the designated agent of
the owner may provide in the joint motion that the agreed order is
appealable in the same manner as any other order issued by the board
under this section.
SECTION 2. This Act applies only to a protest filed under
Chapter 41, Tax Code, on or after the effective date of this Act. A
protest filed under that chapter before the effective date of this
Act is governed by the law in effect on the date the protest was
filed, and the former law is continued in effect for that purpose.
SECTION 3. This Act takes effect January 1, 2020.