| 1 | 1 | | 88R8173 TJB-F |
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| 2 | 2 | | By: Button H.B. No. 5050 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to notice by an appraisal review board that a protest has |
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| 8 | 8 | | been dismissed because of failure by the property owner or the |
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| 9 | 9 | | owner's designated agent to appear at the hearing on the protest. |
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| 10 | 10 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 11 | 11 | | SECTION 1. Section 41.45, Tax Code, is amended by adding |
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| 12 | 12 | | Subsection (e-3) to read as follows: |
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| 13 | 13 | | (e-3) This subsection applies only to a protest dismissed by |
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| 14 | 14 | | an appraisal review board because the property owner or the owner's |
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| 15 | 15 | | designated agent did not appear at the hearing on the protest. The |
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| 16 | 16 | | appraisal review board shall deliver written notice of the board's |
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| 17 | 17 | | dismissal to the property owner or the agent who failed to appear |
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| 18 | 18 | | not later than the 30th day after the date the hearing on the |
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| 19 | 19 | | protest was scheduled to be held. |
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| 20 | 20 | | SECTION 2. The change in law made by this Act applies only |
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| 21 | 21 | | to a protest under Chapter 41, Tax Code, for which a notice of |
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| 22 | 22 | | protest is filed by a property owner on or after the effective date |
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| 23 | 23 | | of this Act. A protest under Chapter 41, Tax Code, for which a |
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| 24 | 24 | | notice of protest is filed by a property owner before the effective |
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| 25 | 25 | | date of this Act is governed by the law in effect on the date the |
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| 26 | 26 | | notice of protest was filed, and the former law is continued in |
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| 27 | 27 | | effect for that purpose. |
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| 28 | 28 | | SECTION 3. This Act takes effect September 1, 2023. |
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