| Old | New | Differences | |
|---|---|---|---|
| 1 | 1 | 87R10625 TJB-D | |
| 2 | 2 | By: Rogers H.B. No. 2804 | |
| 3 | 3 | ||
| 4 | 4 | ||
| 5 | 5 | A BILL TO BE ENTITLED | |
| 6 | 6 | AN ACT | |
| 7 | 7 | relating to notice by an appraisal district to an owner of the | |
| 8 | 8 | surface estate of real property of the owner's right to file a | |
| 9 | 9 | report of decreased value. | |
| 10 | 10 | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | |
| 11 | 11 | SECTION 1. Section 22.03, Tax Code, is amended by adding | |
| 12 | 12 | Subsection (e) to read as follows: | |
| 13 | 13 | (e) Not later than February 1 of each tax year, the chief | |
| 14 | 14 | appraiser shall send notice to each owner of the surface estate of | |
| 15 | 15 | real property from which the mineral estate has been severed of the | |
| 16 | 16 | owner's right to file a report as provided by Subsection (a). The | |
| 17 | 17 | notice must include a copy of the report of decreased value form | |
| 18 | 18 | prescribed or approved by the comptroller and instructions on how | |
| 19 | 19 | to complete and submit the form. | |
| 20 | 20 | SECTION 2. The change in law made by this Act applies only | |
| 21 | 21 | to an ad valorem tax year that begins on or after the effective date | |
| 22 | 22 | of this Act. | |
| 23 | 23 | SECTION 3. This Act takes effect January 1, 2022. |