| 1 | 1 | | 88R8168 TJB-F |
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| 2 | 2 | | By: Button H.B. No. 5055 |
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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 the deadline for an appraisal review board to deliver |
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| 8 | 8 | | written notice of a hearing to determine whether good cause exists |
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| 9 | 9 | | for the issuance of a subpoena. |
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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 41.61(c), Tax Code, is amended to read as |
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| 12 | 12 | | follows: |
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| 13 | 13 | | (c) An appraisal review board may not issue a subpoena under |
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| 14 | 14 | | this section unless the board holds a hearing at which the board |
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| 15 | 15 | | determines that good cause exists for the issuance of the subpoena. |
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| 16 | 16 | | The appraisal review board before which a good cause hearing is |
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| 17 | 17 | | scheduled shall deliver written notice to the party being |
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| 18 | 18 | | subpoenaed and parties to the protest of the date, time, and place |
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| 19 | 19 | | of the hearing. The board shall deliver the notice not later than |
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| 20 | 20 | | the fifth business [5th] day before the date of the good cause |
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| 21 | 21 | | hearing. The party being subpoenaed must have an opportunity to be |
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| 22 | 22 | | heard at the good cause hearing. |
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| 23 | 23 | | SECTION 2. The change in law made by this Act applies only |
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| 24 | 24 | | to a subpoena issued on or after the effective date of this Act. A |
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| 25 | 25 | | subpoena issued before the effective date of this Act is governed by |
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| 26 | 26 | | the law in effect on the date the subpoena was issued, and the |
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| 27 | 27 | | former law is continued in effect for that purpose. |
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| 28 | 28 | | SECTION 3. This Act takes effect September 1, 2023. |
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